Use the following information to answer this question. Windswept, Inc. 2010 Income Statement ($ in millions) Net sales $ 8,550 Less: Cost of goods sold 7,290 Less: Depreciation 405 Earnings before interest and taxes $ 855 Less: Interest paid 86 Taxable Income $ 769 Less: Taxes 269 Net income $ 500 Windswept, Inc. 2009 and 2010 Balance Sheets ($ in millions) 2009 2010 2009 2010 Cash $ 130 $ 160 Accounts payable $ 990 $ 1,085 Accounts rec. 800 700 Long-term debt 1,020 1,260 Inventory 1,520 1,535 Common stock $ 3,180 $ 2,920 Total $ 2,450 $ 2,395 Retained earnings 510 760 Net fixed assets 3,250 3,630 Total assets $ 5,700 $ 6,025 Total liab. & equity $ 5,700 $ 6,025 What is the days' sales in receivables? (use 2010 values)

32.02 days

42.41 days

29.47 days

29.88 days

54.32 days