$\text { Fawnsworth Industries }$ $\text { Below are some financial data for Fawnsworth Industries' current year. }$

Multiple Choice

$\text { Fawnsworth Industries }$

$\text { Below are some financial data for Fawnsworth Industries' current year. }$

$\begin{array}{lr}\text { Net sales on account during year } & \$ 500,000 \\\text { Cost of merchandise sold during year } & 300,000 \\\text { Accounts receivable, beginning of year } & 45,000 \\\text { Accounts receivable, end of year } & 35,000 \\\text { Inventory, beginning of year } & 90,000 \\\text { Inventory, end of year } & 110,000\end{array}$

-Refer to the data for Fawnsworth Industries.
Based on this information,what is Fawnsworth's number of days' sales in receivables (assuming a 360-day year) ?

A) 32.4 days
B) 36.0 days
C) 28.8 days
D) 25.2 days