. Disney presents the following data for the year ended September 28, 2019 (millions).

Receivables, net, beginning of year Receivables, net, end of year		$ 8,633 9,334
Net Sales		59,434
Cost of Goods Sold		32,726

Allowance for Doubtful Accounts = $101M, beginning of year and $130M, end of year.

The days sales in receivables (ACP) using 365 days is:

a. 57.3

b. 55.9

c. 55.1

d. 58.1

e. 101.38