Galaxy United, Inc. 2009 Income Statement ($ in millions) Net sales $8,500 Less: Cost of goods sold 7,160 Less: Depreciation 410 Earnings before interest and taxes 930 Less: Interest paid 84 Taxable income 846 Less: Taxes 296 Net income $ 550 Galaxy United, Inc. 2008 and 2009 Balance Sheets ($ in millions) 2008 2009 Cash $ 120 $ 150 Accounts payable Accounts rec. 940 790 Long-term debt Inventory 1,480 1,530 Common stock Sub-total $2,540 $2.470 Retained earnings Net fixed assets 3,220 3,620 Total assets $5,760 $6,090 Total liab. & equity 2008 $1,100 1,010 $3,140 510 2009 $1,130 1,261 $2,940 759 $5,760 $6,090 What is the days' sales in receivables? (use 2009 values) 0 38.0 O 811