question 18.

Based on the following data for the current year, what is the number of days' sales in accounts receivable? Assume 365 days a year.

Sales on account during year	$424,138
Cost of goods sold during year	159,398
Accounts receivable, beginning of year	47,410
Accounts receivable, end of year	45,712
Inventory, beginning of year	84,875
Inventory, end of year	113,505

A.40.1

B.97.7

C.137.2

D.85.4