Use the following information to answer this question:

Windswept Incorporated
2021 Statement of Comprehensive Income
($ in millions)
Net sales	$ 9,150
Cost of goods sold	7,590
Depreciation	435
Earnings before interest and taxes	$ 1,125
Interest paid	98
Taxable income	$ 1,027
Taxes	359
Net income	$ 668

Windswept Incorporated
2020 and 2021 Statement of Financial Position
($ in millions)
	2020	2021		2020	2021
Cash	$ 190	$ 220	Accounts payable	$ 1,230	$ 1,385
Accounts received	920	820	Long-term debt	1,080	1,290
Inventory	1,700	1,625	Common stock	3,300	2,980
Total	$ 2,810	$ 2,665	Retained earnings	570	820
Net fixed assets	3,370	3,810
Total assets	$ 6,180	$ 6,475	Total liabilities & equity	$ 6,180	$ 6,475

What is the days' sales in receivables for 2021?

Multiple Choice

34.70 days

32.71 days

46.22 days

32.26 days

66.60 days