Based on the following data for the current year, what is the days' sales in receivables? Assume 365 days a year. Sales on account during year $420,711 Cost of goods sold during year 209,962 Accounts receivable, beginning of year 43,783 Accounts receivable, end of year 47,754 Inventory, beginning of year 81,103 Inventory, end of year 117,719 Round your answer up to the nearest whole day.