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
$528,172
Cost of merchandise sold during year
163,114
Accounts receivable, beginning of year
46,257
Accounts receivable, end of year
46,750
Merchandise inventory, beginning of year
87,979
Merchandise inventory, end of year
112,127