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

Net sales on account during year $584,000

Cost of merchandise sold during year 300,000

Accounts receivable, beginning of year 45,000

Accounts receivable, end of year 35,000

Inventory, beginning of year 90,000

Inventory, end of year 110,000

a 5.8

b.11.4

c.21.9

d.22.5