Based on the Following Data for the Current Year, Determine

Multiple Choice

Based on the following data for the current year, determine the number of days' sales in accounts receivable? $\begin{array}{cl}\$ 1,095,000 & \text { Net sales on account during the year } \\700,000 & \text { Cost of merchandise sold during the yeat } \\47,500 & \text { Accounts receivable, be ginning of year } \\37,500 & \text { Accounts receivable, end of year } \\190,000 & \text { Inventory, be ginning of year } \\220,000 & \text { Inventory, end of year }\end{array}$

A) 12.5
B) 14.17
C) 25.76
D) 15.8