The following information relates to Woolf Unlimited for the past two years.

Account	Current year	Prior year
Net sales (all credit)	$237,250	$180,000
Cost of goods sold	$115,000	$110,000
Gross profit	$122,250	$70,000
Income from operations	$32,000	$30,000
Interest expense	$2,000	$7,000
Net income	$24,000	$18,000
Cash	$22,000	$14,000
Accounts receivable, net	$25,000	$31,000
Inventory	$56,000	$44,000
Prepaid expenses	$2,000	$1,000
Total current assets	$105,000	$90,000
Total long-term assets	$150,000	$175,000
Total current liabilities	$60,000	$90,000
Total long-term liabilities	$22,000	$78,000
Common stock, no par, 2,500 shares, market value $96 per share	$40,000	$40,000
Retained earnings	$133,000	$57,000

What is days' sales in receivables for the current year?

43.08 days

69.20 days

56.78 days

10.00 days