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		$	3,500
Accounts receivable			12,500
Inventories			14,000
Total current assets		$	30,000
Net plant and equipment			20,000
Total assets		$	50,000
Liabilities and Equity
Accounts payable		$	12,810
Accruals			8,190
Notes payable			7,000
Total current liabilities		$	28,000
Long-term bonds			9,000
Total liabilities		$	37,000
Common stock			3,120
Retained earnings			9,880
Total common equity		$	13,000
Total liabilities and equity		$	50,000
Income Statement (Millions of $)	2021
Net sales		$	80,000
Operating costs except depreciation			74,400
Depreciation			1,600
Earnings before interest and taxes (EBIT)		$	4,000
Less interest			960
Earnings before taxes (EBT)		$	3,040
Taxes (25%)			760
Net income		$	2,280
Other data:
Shares outstanding (millions)			500.00
Common dividends (millions of $)		$798.00
Int. rate on notes payable & L-T bonds			6%
Federal plus state income tax rate			25%
Year-end stock price			$54.72

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

a. 58.45 days

b. 136.88 days

c. 57.03 days

d. 37.37 days

e. 73.00 days