Use the following information to answer this question.

Windswept, Inc. 2017 Income Statement ($ in millions)
Net sales	$	9,360
Cost of goods sold		7,740
Depreciation		450
Earnings before interest and taxes	$	1,170
Interest paid		104
Taxable income	$	1,066
Taxes		373
Net income	$	693

Windswept, Inc. 2016 and 2017 Balance Sheets ($ in millions)
		2016			2017				2016			2017
Cash	$	220		$	250		Accounts payable	$	1,350		$	1,535
Accounts rec.		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 liab. & equity	$	6,420		$	6,700

What is the days' sales in receivables for 2017?

47.94 days

33.85 days

36.27 days

72.39 days

34.32 days