Calculate the Days in Accounts Receivables using the following financial information:

Note: ensure your answer is expressed in number of days. Round your answer to the nearest whole number $($or day$).$

$$595,686\mathrm{.}41$ Cash and Securities

$$806,358\mathrm{.}97$ Accounts Receivables

$$172,735\mathrm{.}15$ Retainage

$$141,803\mathrm{.}71$ Earnings in Excess of Billings

$$1,224,337\mathrm{.}71$ Total Liabilities

$$12,306,840\mathrm{.}02$ Revenue $($Sales Volume$)$

$$11,095,152\mathrm{.}61$ Direct Costs

$$253,281\mathrm{.}27$ Indirect Costs

$$264,685\mathrm{.}55$ G&A Costs