17) A company has net credit sales of $91,000, beginning net accounts receivable of $22,000 and ending net accounts receivable of $19,000. Calculate the days' sales in receivables. (Round any intermediate calculations to two decimal places, and your final answer to the nearest whole day.) A) 73 days B) 52 days C) 91 days D) 82 days 18) What is the acid-test ratio for a merchant with the following account balances? (Round your answer to two decimal places.) Cash Short-term investments Net current receivables Merchandise inventory Total current liabilities $25,000 43,000 54,000 92,000 279,000 A) 0.77 B) 0.44 C) 0.61 D) 0.84