Please provide the solution to this general accounting question with accurate financial calculations.

Based on the following data for the current year, what is the number of days' sales in accounts receivable for Galactic Devices, Inc.? Item Sales on account during the year Cost of merchandise sold during the year Accounts receivable, beginning of year Accounts receivable, end of year Inventory, beginning of year Inventory, end of year Amount ($) $840,000 $500,000 $60,000 $45,000 $110,000 $130,000