Use the below information to answer the following question.

Income Statement
	For the Year
Net sales	$827,500
COGS	611,800
Depreciation	23,100
EBIT	$192,600
Interest	9,700
Taxable income	$182,900
Taxes	6,200
Net income	$176,700

Balance Sheet
	Beginning of Year	End of Year
Cash	$ 38,200	$43,700
Accounts receivable	91,400	86,150
Inventory	203,900	214,600
Net fixed assets	516,100	537,950
Total assets	$849,600	$882,400
Accounts payable	$136,100	$104,300
Long-term debt	329,500	298,200
Common stock ($1 par value)	75,000	82,000
Retained earnings	309,000	397,900
Total Liab. & Equity	$849,600	$882,400

How many days of sales are in receivables at year-end?