Use the following information to answer this question.

Windswept, Inc. 2010 Income Statement ($ in millions)
Net sales	$ 9,150
Less: Cost of goods sold	7,590
Less: Depreciation	435
Earnings before interest and taxes	$ 1,125
Less: Interest paid	98
Taxable Income	$ 1,027
Less: Taxes	359
Net income	$ 668

Windswept, Inc. 2009 and 2010 Balance Sheets ($ in millions)
	2009	2010		2009	2010
Cash	$ 190	$ 220	Accounts payable	$ 1,230	$ 1,385
Accounts rec.	920	820	Long-term debt	1,080	1,290
Inventory	1,700	1,625	Common stock	$ 3,300	$ 2,980
Total	$ 2,810	$ 2,665	Retained earnings	570	820
Net fixed assets	3,370	3,810
Total assets	$ 6,180	$ 6,475	Total liab. & equity	$ 6,180	$ 6,475

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