Use the following information to answer this question. Windswept, Inc. 2017 Income Statement $ in millions) Net sales Cost of goods sold Depreciation Earnings before interest and taxes Interest paid Taxable Income Taxes Net income $9,990 8190 495 $1,305 122 $ 1,183 414 $769 Windswept, Inc. 2016 and 2017 Balance Sheets ($ in millions) 2016 $ 310 $ 340 Accounts payable 2017 2016 2017 Cash Accounts rec. Inventory Total Net fixed assets Total assets $ 1,710 $1,985 1,200 1,350 3,540 3,100 940 1,160 1,060 Long-term debt 1,805 Common stock 2,060 $3,530 3,610 3,205 Retained earnings 690 4,170 $ 7140 $ 7375 Total liab.&equity $ 7140 7,375 What is the days' sales in receivables for 2017? O 38.73 days O 40.56 days O 88.46 days O 52.46 days O 38.20 days