The Following Balance Sheet Information Was Provided by Western Company

Multiple Choice

The following balance sheet information was provided by Western Company: $$\begin{array} { l r r } \text { Assets } & \text { Year 2 } & \text { Year } 1 \\\text { Cash } & \$ 4,000 & \$ 2,000 \\\text { Accounts receivable } &15,000 & 12,000\\\text { Inventory } & \$ 35,000 & \$ 38,000 \end{array}$$
Assuming Year 2 net credit sales totaled $270,000,what was the company's average days to collect receivables? (Use 365 days in a year.Do not round your intermediate calculations.)

A) 18.25 days
B) 47.31 days
C) 16.22 days
D) 20.28 days