Based on the following data for the current year, what is the number of days' sales in receivables (rounded to one decirmal place)? Assume 365 days a year Sales on account during year Cost of goods sold during year Accounts receivable, beginning of year Accounts receivable, end of year Inventory, beginning of year Inventory, end of year Oa. 43.0 Ob. 91.5 ??. 155.4 $404,405 172,178 48,200 47,174 89,934 112,885 Od. 101.9 ?Pr