The balance sheet and income statement shown below are for Koski Inc. Note that the firm has no amortization charges, it does not lease any assets, none of its debt must be retired during the next 5 years, and the notes payable will be rolled over.

Balance Sheet (Millions of $)	2021
Assets
Cash and securities		$	6,300
Accounts receivable			17,500
Inventories			18,200
Total current assets		$	42,000
Net plant and equipment			28,000
Total assets		$	70,000
Liabilities and Equity
Accounts payable		$	27,510
Accruals			11,790
Notes payable			6,000
Total current liabilities		$	45,300
Long-term bonds			10,000
Total liabilities		$	55,300
Common stock			4,116
Retained earnings			10,584
Total common equity		$	14,700
Total liabilities and equity		$	70,000
Income Statement (Millions of $)	2021
Net sales		$	84,000
Operating costs except depreciation			78,120
Depreciation			2,240
Earnings before interest and taxes (EBIT)		$	3,640
Less interest			960
Earnings before taxes (EBT)		$	2,680
Taxes (25%)			670
Net income		$	2,010
Other data:
Shares outstanding (millions)			500.00
Common dividends (millions of $)		$703.50
Int. rate on notes payable & L-T bonds			6%
Federal plus state income tax rate			25%
Year-end stock price			$48.24

What is the firm's days sales outstanding? Assume a 365-day year for this calculation. Do not round your intermediate calculations.

a. 76.04 days

b. 182.50 days

c. 103.42 days

d. 51.23 days

e. 119.54 days