Galaxy United, Inc. 2009 Income Statement ($ in millions)
Net sales	$8,450
Less: Cost of goods sold	7,150
Less: Depreciation	410
Earnings before interest and taxes	890
Less: Interest paid	87
Taxable Income	803
Less: Taxes	281
Net income	$ 522

Galaxy United, Inc. 2008 and 2009 Balance Sheets ($ in millions)
	2008	2009			2008	2009
Cash	$ 130	$ 160		Accounts payable	$1,100	$1,130
Accounts rec.	950	770		Long-term debt	1,040	1,239
Inventory	1,480	1,520		Common stock	$3,150	$2,950
Sub-total	$2,560	$2,450		Retained earnings	510	731
Net fixed assets	3,240	3,600
Total assets	$5,800	$6,050		Total liab. & equity	$5,800	$6,050

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

33.3

46.7

16.0

46.5

81.0