Use the information from the table below to calculate the days sales outstanding ratio. Balance Sheet (Millions of $)

Assets 2016
Cash and securities $2,145
Accounts receivable 8,970
Inventories 12,480
Total current assets $23,595
Net plant and equipment $15,405
Total assets $39,000
Liabilities and Equity:
Accounts payable $7,410
Accruals 4,290
Notes payable 5,460
Total current liabilities $17,160
Long-term bonds $7,800
Total liabilities $24,960
Common stock $5,460
Retained earnings 8,580
Total common equity $14,040
Total liabilities and equity $39,000

Income Statement (Millions of $) 2016
Net sales $58,500
Operating costs except depreciation 54,698
Depreciation 1,024
Earnings before interest and taxes (EBIT) $2,779
Less interest 829
Earnings before taxes (EBT) $1,950
Taxes 683
Net income $1,268
Other data:
Shares outstanding (millions) 500.00
Common dividends (millions of $) $443.63
Int rate on notes payable 6.25%
Federal plus state income tax rate 35%
Year-end stock price $30.42

a. 50.93
b. 55.97
c. 69.96
d. 68.84