Windswept, Inc. 2017 Income Statement ($ in millions)
Net sales	$	9,500
Cost of goods sold		7,840
Depreciation		460
Earnings before interest and taxes	$	1,200
Interest paid		108
Taxable income	$	1,092
Taxes		382
Net income	$	710

Windswept, Inc. 2016 and 2017 Balance Sheets ($ in millions)
		2016			2017				2016			2017
Cash	$	240		$	270		Accounts payable	$	1,430		$	1,635
Accounts rec.		1,020			920		Long-term debt		1,130			1,315
Inventory		1,850			1,700		Common stock		3,400			3,030
Total	$	3,110		$	2,890		Retained earnings		620			870
Net fixed assets		3,470			3,960
Total assets	$	6,580		$	6,850		Total liab. & equity	$	6,580		$	6,850

What is the days' sales in receivables for 2017?