Use the following information to answer this question. Windswept, Inc. 2017 Income Statement ($ in millions) Net sales Cost of goods sold Depreciation Earnings before interest and taxes Interest paid Taxable income Taxes $ 9,850 8,090 485 $ 1,275 118 $ 1,157 405 Net income $ 752 Cash Accounts rec. Inventory Total Net fixed assets 2016 $ 290 1,120 2,000 $ 3,410 3,570 Windswept, Inc. 2016 and 2017 Balance Sheets ($ in millions) 2017 $ 320 Accounts payable 1,020 Long-term debt 1,775 Common stock $ 3,115 Retained earnings 4,110 $ 7,225 Total liab. & equity 2016 $ 1,630 1,180 3,500 670 2017 $ 1,885 1,340 3,080 920 Total assets $ 6,980 $ 6,980 $ 7,225 What is the days' sales in receivables for 2017? 39.65 days 37.80 days 85.05 days 37.28 days 51.53 days