2013 and 2014 Selected Balance Sheet Accounts of Rian Company 12/31/14 12/31/13 $37,725 $45,514 $55,389 $59,746 $27,461 $25,607 Accounts receivable Inventory Accounts payable Click on the icon in order to copy its content into a spreadsheet 2014 Selected Income Statement Items for Rian Company Cash sales $482,000 Credit sales $485,000 Total sales $967,000 Cost of goods sold $561,469 Change $7,789 $4,357 $1,854 What is the average collection cycle for Rian Company?