1. Use the following information to answer this question.

Windswept, Inc. Year 2 Income Statement ($ in millions)
Net Sales	$9,360
Less: Cost of goods sold	7,740
Less: Depreciation	450
Earnings before interest and taxes	1,170
Less: Interest Paid	104
Taxable Income	1,066
Less: taxes	373
Net Income	693

Windswept, Inc Year 1 and Year 2 Balance Sheets ($ in millions)
	Year 1	Year 2		Year 1	Year 2
Cash	$220	$250	Accounts Payable	$1,350	$1,535
Accounts Receivable	980	880	Long-term debt	1,110	1,305
Inventory	1,790	1,670	Common Stock	3,360	3,010
Total	2,990	2,800	Retained Earnings	600	850
Net Fixed Assets	3,430	3,900
Total Assets	6,420	6,700	Total Liability & Equity	6,420	6,700

What is the days sales outstanding? (use Year 2 values, not an average)

1. 34.32 days
2. 72.39 days
3. 36.27 days
4. 47.94 days
5. 33.85 days