Based on the Above Figures, What Are the Receivables Days

Multiple Choice

$$\begin{array}{l}\begin{array} {lll }&£\\ \text {Inentory}&63,700\\\text {Trade payables}&50,960\\\text {Trade receivales}&114,400\\\text {Rewenue}&949,000\\\text {Cost of sales}&664,300\\\end{array}\end{array}$$ Based on the above figures, what are the receivables days?

A) 19.60 days
B) 28.00 days
C) 35.00 days
D) 44.00 days