Based on the Below Figures, What Are the Receivables Days

Based on the below figures, what are the receivables days?
$\begin{array}{lr}&£ \\\text { Inventory } & 63,700 \\\text { Trade payables } & 50,960 \\\text { Trade receivables } & 114,400 \\\text { Revenue } & 949,000 \\\text { Cost of sales } & 664,300\end{array}$

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