40. You have obtained the following information for Blue Bell Farms. The tax rate is 34 percent.

Cash	$	124
Net fixed assets		2,498
Accrued expenses		135
Inventory		1,027
Long-term debt		1,876
Sales		3,850
Costs		2,220
Accounts payable		486
Depreciation		321
Interest paid		136
Accounts receivable		518
Dividends paid		281

What is the days' sales in receivables?

• 35.17 days

• 46.17 days

• 49.11 days

• 36.01 days