Based on the following data for the current year, what is the number of days' sales in receivables? Assume 365-Day year.

Sales on account during year	$570,068
Cost of goods sold during year	219,238
Accounts receivable, beginning of year	46,044
Accounts receivable, end of year	51,623
Inventory, beginning of year	91,672
Inventory, end of year	116,124

Round your answer up to the nearest whole day.

a.31

b.74

c.67

d.140