Use the following information to answer this question.

Windswept, Inc. 2010 Income Statement ($ in millions)
Net sales	$ 8,550
Less: Cost of goods sold	7,290
Less: Depreciation	405
Earnings before interest and taxes	$ 855
Less: Interest paid	86
Taxable Income	$ 769
Less: Taxes	269
Net income	$ 500

Windswept, Inc. 2009 and 2010 Balance Sheets ($ in millions)
	2009	2010		2009	2010
Cash	$ 130	$ 160	Accounts payable	$ 990	$ 1,085
Accounts rec.	800	700	Long-term debt	1,020	1,260
Inventory	1,520	1,535	Common stock	$ 3,180	$ 2,920
Total	$ 2,450	$ 2,395	Retained earnings	510	760
Net fixed assets	3,250	3,630
Total assets	$ 5,700	$ 6,025	Total liab. & equity	$ 5,700	$ 6,025

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