A company has net income of $189,000, a profit margin of 7.2 percent, and an accounts receivable balance of $128,370. Assuming 80 percent of sales are on credit, what is the company's days' sales in receivables? (Use 365 days a year. Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) Days' sales in receivables days