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Based on the following data for the current year, what is the number of days' sales in receivables (rounded to one decimal place)? Assume 365 days a year. Sales on account during year $483,013 Cost of goods sold during year 195,664 Accounts receivable, beginning of year 41,490 Accounts receivable, end of year 45,179 Inventory, beginning of year 81,626 Inventory, end of year 103,926 a. 78.6 b. 70.1 c. 147.9 d. 32.8