Based on the Following Data for the Current Year, Compute

Based on the following data for the current year, compute the number of days' sales in accounts receivable? $\begin{array}{ll}\$ 800,000 & \text { Net sales on account during the year } \\300,000 & \text { Cost of merchandise sold during the yeat } \\45,000 & \text { Accounts receivable, be ginning of year } \\35,000 & \text { Accounts receivable, end of year } \\90,000 & \text { Inventory, be ginning of year } \\110,000 & \text { Inventory, end of year }\end{array}$

A) 7.5
B) 18.25
C) 16.0
D) 20.5