Use the following information to answer this question. Windswept, Inc. 2017 Income Statement ($ in millions) Net sales. $8,550 Cost of goods sold 7,290 Depreciation 405 Earnings before interest and taxes $ 855 Interest paid 86 Taxable income $ 769 Taxes Net income 269 $ 500 Windswept, Inc. 2016 and 2017 Balance Sheets. ($ in millions) 2016 2017 Cash Accounts rec. Inventory Total Net fixed assets Total assets $ 130 $ 800 1,520 1,535 $2,450 $2,395 3,250 3,630 $5,700 $6,025 160 Accounts payable 2016 2017 $ 990 $1,085 700 Long-term debt Common stock Retained earnings Total liab. & equity 1,020 3,180 1,260 2,920 510 760 $5,700 $6,025 What is the days' sales in receivables for 2017?