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) Assets 2018 Cash and securities $3,000 Accounts receivable 15,000 Inventories 18,000 Total current assets $36,000 Net plant and equipment $24,000 Total assets $60,000 Liabilities and Equity Accounts payable $18,630 Accruals 8,370 Notes payable Total current liabilities Long-term bonds 6,000 $33,000 Total liabilities $9,000 $42,000 Common stock $5,040 Retained earnings 12,960 $18,000 Total common equity Total abilities and equity $60,000 Income Statement (Millions of S) Net sales Operating costs except depreciation Depreciation Earnings before interest and taxes (EBIT) Less interest Earnings before taxes (EBT) Taxes Net income Other data: Shares outstanding (millions) 2018 $84,000 78,120 1,680 $4,200 900 $3,300 1,320 $1,980 Common dividends (millions of $) Int rate on notes payable & L-T bonds Federal plus state income tax rate Year-end stock price 500.00 $693.00 6% 40% $47.52 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. Oa. 58.01 Ob.76.91 Oc.54.10 Od.65.18 O.50.19