Analyzing Accounts Receivable Lupin Pharmaceuticals, an Indian transnational pharmaceutical company, develops and markets a wide portfolio of branded and generic products. The company reported the following in its 2018 annual report.

INR millions	2018	2017	2016
Trade receivables	$52,229.0	$43,391.8	$45,946.3
Less provision for doubtful receivables	306.9	318.4	448.2
Trade receivables, net	$51,922.1	$43,073.4	$45,498.1
Total assets	$140,958	$146,544	$127,375
Revenue from operations	158,042	174,943	142,555

Required a. Calculate days sale outstanding (DSO) for 2018 and 2017. Note: Round amount (your final answer) to one decimal place (for example, enter 6.8 for 6.77555).

DSO for 2018		days
DSO for 2017		days