Use the following information to answer this question:

Windswept, Incorporated
2021 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
2020 and 2021 Balance Sheets
($ in millions)
	2020	2021		2020	2021
Cash	$ 220	$ 250	Accounts payable	$ 1,350	$ 1,535
Accounts received	980	880	Long-term debt	1,110	1,305
Inventory	1,790	1,670	Common stock	3,360	3,010
Total	$ 2,990	$ 2,800	Retained earnings	600	850
Net fixed assets	3,430	3,900
Total assets	$ 6,420	$ 6,700	Total liabilities & equity	$ 6,420	$ 6,700

What is the days' sales in receivables for 2021?

Multiple Choice

• 72.39 days

• 47.94 days

• 36.27 days

• 34.32 days

• 33.85 days