Based on the following data for the current year, what is the number of days' sales in receivables (rounded to one decimal place)? Assume 365 days a year.

Sales on account during year	$513,480
Cost of goods sold during year	154,125
Accounts receivable, beginning of year	41,461
Accounts receivable, end of year	49,396
Inventory, beginning of year	89,868
Inventory, end of year	115,035