Based on the following data for the current year, determine the days' sales in accounts receivable.

Net sales on account during the year	$1,080,000
Cost of merchandise sold during the year	750,000
Accounts receivable, beginning of year	46,500
Accounts receivable, end of year	36,500
Inventory, beginning of year	170,000
Inventory, end of year	232,000

a.14.03

b.11.3

c.13.79

d.12.5