The following information was taken from the financial records of Sodigaz, Inc. Year 2 Year 1 Sales $285,000 $278,500 Accounts receivable: Beginning of year 29,600 18,900 End of year 41,000 29,600 The number of days' sales in receivable for Year 1 is Oa. 31.8 Ob. 38.8 Oc. 45.2 Od. 24.8