Use the following information to answer this question.

Windswept, Inc. 2010 Income Statement ($ in millions)
Net sales	$ 9,500
Less: Cost of goods sold	7,840
Less: Depreciation	460
Earnings before interest and taxes	$ 1,200
Less: Interest paid	108
Taxable Income	$ 1,092
Less: Taxes	382
Net income	$ 710

Windswept, Inc. 2009 and 2010 Balance Sheets ($ in millions)
	2009	2010		2009	2010
Cash	$ 240	$ 270	Accounts payable	$ 1,430	$ 1,635
Accounts rec.	1,020	920	Long-term debt	1,130	1,315
Inventory	1,850	1,700	Common stock	$ 3,400	$ 3,030
Total	$ 3,110	$ 2,890	Retained earnings	620	870
Net fixed assets	3,470	3,960
Total assets	$ 6,580	$ 6,850	Total liab. & equity	$ 6,580	$ 6,850

What is the days' sales in receivables? (use 2010 values)