Galaxy United, Inc. 2015 Income Statement ($ in millions)
Net sales	$8,500
Less: Cost of goods sold	7,220
Less: Depreciation	410
Earnings before interest and taxes	870
Less: Interest paid	82
Taxable Income	788
Less: Taxes	276
Net income	$ 512

Galaxy United, Inc. 2014 and 2015 Balance Sheets ($ in millions)
	2014	2015			2014	2015
Cash	$ 130	$ 150		Accounts payable	$1,120	$1,140
Accounts rec.	950	780		Long-term debt	990	1,259
Inventory	1,480	1,520		Common stock	$3,140	$2,940
Sub-total	$2,560	$2,450		Retained earnings	500	711
Net fixed assets	3,190	3,600
Total assets	$5,750	$6,050		Total liab. & equity	$5,750	$6,050

What is the days' sales in receivables? (use 2015 values)

21.4 days

47.3 days

43.6 days

33.5 days

81.0 days