Use the Table for the Question(s)below

Use the table for the question(s) below.
Luther Industries had sales of $980 million and a cost of goods sold of $560 million in 2006.
A simplified balance sheet for the firm appears below:

-Luther's Accounts Receivable days is closest to:

A) 42 days
B) 39 days
C) 32 days
D) 59 days
E) 47 days