Galaxy United, Inc. 2009 Income Statement ($ in millions)
Net sales	$8,550
Less: Cost of goods sold	7,160
Less: Depreciation	410
Earnings before interest and taxes	980
Less: Interest paid	75
Taxable Income	905
Less: Taxes	317
Net income	$ 588

Galaxy United, Inc. 2008 and 2009 Balance Sheets ($ in millions)
	2008	2009			2008	2009
Cash	$ 120	$ 150		Accounts payable	$1,110	$1,130
Accounts rec.	930	780		Long-term debt	900	1,133
Inventory	1,490	1,520		Common stock	$3,200	$3,000
Sub-total	$2,540	$2,450		Retained earnings	520	807
Net fixed assets	3,190	3,620
Total assets	$5,730	$6,070		Total liab. & equity	$5,730	$6,070

What is the days' sales in receivables? (use 2009 values) 20.5 47.5 33.3 38.5 80.7