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

Net sales on account during year	$578,168
Cost of goods sold during year	204,009
Accounts receivable, beginning of year	47,923
Accounts receivable, end of year	50,159
Inventory, beginning of year	87,293
Inventory, end of year	113,593

Round your answer up to the nearest whole day.

Select the correct answer.

31 days

72 days

63 days

129 days