Bernstein Inc. is a local retailer. The following selected information is available from their 2011...

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Accounting

Bernstein Inc. is a local retailer. The following selected information is available from their 2011 and 2012 financial statements:
Accounts receivable at 12/31/11 $160,000
Accounts receivable at 12/31/12240,000
Inventory at 12/31/11300,000
Inventory at 12/31/12360,000
Net credit sales for 20123,400,000
Cost of goods sold for 20121,980,000
Net income for 20121,000,000
Refer to the Bernstein Inc. information above. What was Bernstein's number of days sales in receivables for 2012?(round to two decimal places)
a.73.00 days
b.146.00 days
c.21.47 days
d.42.94 days

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