Based on the following data for the current year, what is the number of days' sales in receivables? Assume 365-Day year.

Sales on account during year	$426,024
Cost of goods sold during year	151,390
Accounts receivable, beginning of year	44,511
Accounts receivable, end of year	52,565
Inventory, beginning of year	99,306
Inventory, end of year	105,165

Round your answer up to the nearest whole day.

a.42

b.88

c.130

d.90