A company has a net income of $$265,000,$ a profit margin of $8\mathrm{.}3\%,$ and an accounts receivable balance of $$200,000.$ Assuming $70\%$ of sales are on credit, what is the company's days' sales in receivables? Use $365$ days.

$23\mathrm{.}27$

$28\mathrm{.}41$

$32\mathrm{.}66$

$40\mathrm{.}83$