Use the following information to answer this question:

Windswept, Incorporated

$2024$ Income Statement

$($$ in millions$)$

Net sales $ $9,360$

Cost of goods sold $7,740$

Depreciation $450$

Earnings before interest and taxes $ $1,170$

Interest paid $104$

Taxable income $ $1,066$

Taxes $373$

Net income $ $693$

Windswept, Incorporated

$2023$ and $2023$ Balance Sheets

$($$ in millions$)$

$2023202420232024$

Cash $ $220$ $ $250$ Accounts payable $ $1,350$ $ $1,535$

Accounts received $980880$ Long$-$term debt $1,1101,305$

Inventory $1,7901,670$ Common stock $3,3603,010$

Total $ $2,990$ $ $2,800$ Retained earnings $600850$

Net fixed assets $3,4303,900$

Total assets $ $6,420$ $ $6,700$ Total liabilities & equity $ $6,420$ $ $6,700$

What is the days' sales in receivables for $2024?$

Note: Assume $365$ days a year.

Multiple Choice

$34\mathrm{.}32$ days

$36\mathrm{.}27$ days

$47\mathrm{.}94$ days

$72\mathrm{.}39$ days

$33\mathrm{.}85$ days