Galaxy United, Inc. 2009 Income Statement ($ in millions)
Net sales	$8,550
Less: Cost of goods sold	7,210
Less: Depreciation	420
Earnings before interest and taxes	920
Less: Interest paid	83
Taxable Income	837
Less: Taxes	293
Net income	$ 544

Galaxy United, Inc. 2008 and 2009 Balance Sheets ($ in millions)
	2008	2009			2008	2009
Cash	$ 110	$ 140		Accounts payable	$1,100	$1,130
Accounts rec.	940	790		Long-term debt	1,000	1,287
Inventory	1,480	1,510		Common stock	$3,110	$2,910
Sub-total	$2,530	$2,440		Retained earnings	510	753
Net fixed assets	3,190	3,640
Total assets	$5,720	$6,080		Total liab. & equity	$5,720	$6,080

What is the days' sales in receivables? (use 2009 values)

80.3

33.7

47.5

22.3

38.0