In the Table Below the Information for Four Companies Is

Multiple Choice

In the table below the information for four companies is provided. $$\begin{array} { | l | c | c | } \hline \text { Compary } & \begin{array} { c } \text { Accounts Receivable } \\\text { turnover }\end{array} & \text { Average collection period } \\\hline \text { Martin } & 13.9 & 26.3 \\\hline \text { Lewis } & 13.3 & 27.4 \\\hline \text { Danforth } & 10.4 & \mathbf { 3 5 . 1 } \\\hline \text { Gamer } & 14.5 & 25.2 \\\hline \text { Industry Average } & 13.0 & 28.1 \\\hline\end{array}$$ If Garner's net credit sales are $290,000, what are its average net accounts receivable?

A) $11,508
B) $20,000
C) $42,050
D) $73,080