Based on the following data for the current year, what is the number of days' sales in accounts receivable? Assume 365 days a year.

Sales on account during year	$479,022
Cost of goods sold during year	220,529
Accounts receivable, beginning of year	42,536
Accounts receivable, end of year	49,773
Inventory, beginning of year	93,089
Inventory, end of year	102,231

74.4

77.9

35.2

168.1