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 Net income $9,990 8,190 495 $ 1,305 122 $ 1,183 414 $ 769 Windswept, Inc. 2016 and 2017 Balance Sheets ($ in millions) 2016 $ 310 $ 340 Accounts payable 2017 2017 Cash Accounts rec. Inventory Total Net fixed assets Total assets $ 1,710 $ 1,985 1,350 3,100 940 1,160 1,060 Long-term debt 1,200 3,540 690 2,060 3,610 $ 7140 1,805 Common stock 4,170 7,375 $3,530 3,205 Retained earnings Total liab. &equity $ 7,140$ 7,375 What is the days' sales in receivables for 2017? 52.46 days O 38.73 day!s O 40.56 days O 88.46 days 38.20 days