Becker Co., presents the following data, in millions, for Year 3.

Ending Receivables, net ( allowances $23 million)	$ 1,015
Net Sales	42,879
Cost of Goods Sold	32,918

The days' sales in receivables (average collection period) is

	a.	0.11
	b.	9.4
	c.	8.8
	d.	8.6
	e.	11.5