Galaxy United, Inc. 2009 Income Statement ($ in millions)
Net sales	$8,450
Less: Cost of goods sold	7,160
Less: Depreciation	400
Earnings before interest and taxes	890
Less: Interest paid	88
Taxable Income	802
Less: Taxes	281
Net income	$ 521

Galaxy United, Inc. 2008 and 2009 Balance Sheets ($ in millions)
	2008	2009			2008	2009
Cash	$ 120	$ 140		Accounts payable	$1,110	$1,150
Accounts rec.	950	780		Long-term debt	1,060	1,240
Inventory	1,480	1,520		Common stock	$3,120	$2,920
Sub-total	$2,550	$2,440		Retained earnings	510	730
Net fixed assets	3,250	3,600
Total assets	$5,800	$6,040		Total liab. & equity	$5,800	$6,040

What is the days' sales in receivables? (use 2009 values) 43.6 33.7 46.2 14.5 80.8