Based on the following data for the current year, what is the number of days' sales in receivable?

Net sales on account during year	$557,305
Cost of goods sold during year	212,176
Accounts receivable, beginning of year	48,068
Accounts receivable, end of year	45,441
Inventory, beginning of year	91,075
Inventory, end of year	113,705

Round your answer up to the nearest whole day.

Select the correct answer.

67 days

31 days

74 days

139 days