Use the Statements below to answer the following question:
What is the days' sales in receivables for 2021? What is the Operating Cash Flow for 2021?

Windswept, Incorporated 2021 Income Statement ($ in millions) Net sales $ 9,920 Cost of goods sold 8,140 Depreciation 490 Earnings before $ interest and taxes 1,290 Interest paid 120 Taxable income $ 1,170 Taxes 410 Net income $ 760 Windswept, Incorporated 2020 and 2021 Balance Sheets ($ in millions) 2020 2021 Cash $ 300 $ 330 Accounts payable 2020 $ 1,670 1,190 3,520 680 2021 $ 1,935 1,345 3,090 930 Accounts received Inventory Total 1,140 2,030 $ 3,470 1,040 1,790 $ 3,160 4,140 $ 7,300 Long-term debt Common stock Retained earnings Net fixed assets Total assets 3,590 $ 7,060 $ U Total liabilities & equity 7,060 7,300