Exhibit 4.1 The balance sheet and income statement shown below are for Koski Inc. Note that the firm has no amortization charges, it does not lease any assets, none of its debt must be retired during the next 5 years, and the notes payable will be rolled over Balance Sheet (Millions of S) (s Assets 2016 Cash and securities $2.145 Accounts receivable 8.970 Inventories 12,480 Total current assets S23.595 Net plant and equipment S15,405 Total assets S39,000 Liabilities and Equity Accounts payable $7.410 Accruals 4,290 Notes payable 5,460 Total current liabilities S17.160 Long-term bonds 37.800 Total liabilities S24,960 Common stock S5,460 Retained earnings 8,580 Total common equity S14,040 Total liabilities and equity S39.000 Income Statement (Millions of s) 2016 Net sales S58.500 Operating costs except depreciation 54.698 Depreciation 1.024 Earnings before interest and taxes (EBIT) 52.779 Less interest 829 Earnings before taxes (EBT) $1.950 Taxes 683 Nct income $1,268 Other data: Shares outstanding (millions) 500.00 Common dividends (millions of S) S443.63 Intrate on notes payable & L-T bonds 6.25% Net income $1,268 Other data: Shares outstanding (millions) 500.00 Common dividends (millions of $) $443.63 Int rate on notes payable & L-T bonds 6.25% Federal plus state income tax rate 35% Year-end stock price $30.42 Refer to Exhibit 4.1. What is the firm's days sales outstanding? Assume a 365-day year for this calculation. Do not round your intermediate calculations. 55.97 50.93 68.84 69.96 47.57