Based on the following data for the current year, what is the number of days' sales in accounts receivable?

Net sales on account during year	$518,008
Cost of merchandise sold during year	200,927
Accounts receivable, beginning of year	46,977
Accounts receivable, end of year	48,221
Inventory, beginning of year	86,250
Inventory, end of year	110,440

Select the correct answer.

78 days

142 days

69 days

34 days