13. You have been assigned the task of evaluating JR Co.'s management of inventory and receivables. The following were made available to you. Merchandise inventory: January 1 245,000 - December 31 375,000 Accounts Receivable: January 1 250,000 - December 31 297,000 Cost of Goods Sold 2,480,000 Cash Sales 1,000,000 Total Sales 5,100,000 What is the company's average age of receivable? Show computations. Round off your answer to the nearest 1 and answer should indicate the number of days, (example: 29 days - disregard decimal point. Use 365 days)