Use the following information to answer this question.

Windswept, Inc. 2017 Income Statement ($ in millions)
Net sales	$	8,650
Cost of goods sold		7,340
Depreciation		410
Earnings before interest and taxes	$	900
Interest paid		88
Taxable income	$	812
Taxes		284
Net income	$	528

Windswept, Inc. 2016 and 2017 Balance Sheets ($ in millions)
		2016			2017				2016			2017
Cash	$	140		$	170		Accounts payable	$	1,030		$	1,135
Accounts rec.		820			720		Long-term debt		1,030			1,265
Inventory		1,550			1,550		Common stock		3,200			2,930
Total	$	2,510		$	2,440		Retained earnings		520			770
Net fixed assets		3,270			3,660
Total assets	$	5,780		$	6,100		Total liab. & equity	$	5,780		$	6,100

What is the days' sales in receivables for 2017?

30.38 days

43.08 days

56.44 days

32.49 days

29.97 days