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

Net sales on account during year $511,568

Cost of goods sold during year 187,050

Accounts receivable, beginning of year 47,124

Accounts receivable, end of year 46,976

Inventory, beginning of year 93,002

Inventory, end of year 113,859

Round your answer up to the nearest whole day.

Select the correct answer.

34 days

81 days

74 days

133 days