Windswept, Inc. 2010 Income Statement ($ in millions)
Net sales	$ 9,850
Less: Cost of goods sold	8,090
Less: Depreciation	485
Earnings before interest and taxes	$ 1,275
Less: Interest paid	118
Taxable Income	$ 1,157
Less: Taxes	405
Net income	$ 752

Windswept, Inc. 2009 and 2010 Balance Sheets ($ in millions)
	2009	2010		2009	2010
Cash	$ 290	$ 320	Accounts payable	$ 1,630	$ 1,885
Accounts rec.	1,120	1,020	Long-term debt	1,180	1,340
Inventory	2,000	1,775	Common stock	$ 3,500	$ 3,080
Total	$ 3,410	$ 3,115	Retained earnings	670	920
Net fixed assets	3,570	4,110
Total assets	$ 6,980	$ 7,225	Total liab. & equity	$ 6,980	$ 7,225

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