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	$419,853
Cost of goods sold during year	195,537
Accounts receivable, beginning of year	48,016
Accounts receivable, end of year	52,503
Inventory, beginning of year	91,781
Inventory, end of year	108,736