K The Hummel Corporation reported the following income statement and balance sheet amounts and additional information for the end of the current year. End of current year End of prior year $801,000 Net sales revenue (all credit) Cost of goods sold Gross profit Selling/general expenses Interest expense Net income Current assets Long-term assets: Total assets Current liabilities Long-term liabilities Common stockholders' equity Total liabilities and stockholders' equity $505,000 $296,000 $184,000 $32,000 $80,000 $71,000 $20,000 $329,000 $280,000 $400,000 $300,000 $56,000 $16,000 $84,000 $164,000 $260,000 $120,000 $400,000 $300,000 Inventory and prepaid expenses account for $28,000 of the current year's current assets. Average inventory for the current year is $12,000. Average net accounts receivable for the current year is $32,000. There are 40,000 shares of common stock outstanding. Total dividends paid during the current year were $60,000. The market price per share of common stock is $25. What is the company's days' sales in receivables for the current year? A. 230.12 days OB. 27.34 days OC. 14.58 days OD. 12.76 days