Based on the following data for the current year, what is the number of days'...

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Accounting

Based on the following data for the current year, what is the number of days' sales in receivables (rounded to one decimal place)? Assume 365 days a year.

Sales on account during year $419,853
Cost of goods sold during year 195,537
Accounts receivable, beginning of year 48,016
Accounts receivable, end of year 52,503
Inventory, beginning of year 91,781
Inventory, end of year 108,736

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