I need help determining the days' sales in receivables.

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	78
Taxable Income	902
Less: Taxes	316
Net income	$ 586

Galaxy United, Inc. 2008 and 2009 Balance Sheets ($ in millions)
	2008	2009			2008	2009
Cash	$ 110	$ 160		Accounts payable	$1,100	$1,140
Accounts rec.	940	780		Long-term debt	940	1,145
Inventory	1,490	1,520		Common stock	$3,170	$2,970
Sub-total	$2,540	$2,460		Retained earnings	530	815
Net fixed assets	3,200	3,610
Total assets	$5,740	$6,070		Total liab. & equity	$5,740	$6,070

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