Use the following information to answer this question.

What is the davs' sales in receivables for $2017?$Use the following information to answer this question.

Windswept, Incorporated

$2017$ Income Statement

$($$ in millions$)$

Net sales $ $9,780$

Cost of goods sold $8,040$

Depreciation $480$

Earnings before interest and taxes $ $1,260$

Interest paid $116$

Taxable income $ $1,144$

Taxes $400$

Net income $ $744$

Windswept, Incorporated

$2016$ and $2017$ Balance Sheets

$($$ in millions$)$

$2016201720162017$

Cash $ $280$ $ $310$ Accounts payable $ $1,590$ $ $1,835$

Accounts receivable $1,1001,000$ Long$-$term debt $1,1701,335$

Inventory $1,9701,760$ Common stock $3,4803,070$

Total $ $3,350$ $ $3,070$ Retained earnings $660910$

Net fixed assets $3,5504,080$

Total assets $ $6,900$ $ $7,150$ Total liability & equity $ $6,900$ $ $7,150$

What is the days' sales in receivables for $2017?$