Galaxy United, Inc. 2009 Income Statement ($ in millions)
Net sales	$8,500
Less: Cost of goods sold	7,190
Less: Depreciation	410
Earnings before interest and taxes	900
Less: Interest paid	82
Taxable Income	818
Less: Taxes	286
Net income	$ 531

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.	940	780		Long-term debt	990	1,270
Inventory	1,480	1,520		Common stock	$3,130	$2,930
Sub-total	$2,540	$2,450		Retained earnings	500	730
Net fixed assets	3,190	3,610
Total assets	$5,730	$6,060		Total liab. & equity	$5,730	$6,060

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

80.941.033.522.047.4