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 $10,060 8,240 500 $ 1,320 124 $ 1,196 419 $ 777 Cash Accounts rec. Inventory Total Net fixed assets Total assets 2016 $ 320 1,180 2,090 $ 3,590 3,630 $ 7,220 Windswept, Inc. 2016 and 2017 Balance Sheets ($ In millions) 2017 $ 350 Accounts payable 1,080 Long-term debt 1,820 Common stock $ 3,250 Retained earnings 4,200 $ 7,450 Total liab. & equity 2016 $ 1,750 1,210 3,560 700 2017 $ 2,035 1,355 3,110 950 $ 7,220 $ 7,450 What is the days' sales in receivables for 2017? 0 90.14 days 39.18 days 52.91 days 41.00 days 38.65 days