$6-77$ Average Collection Period Consider the following: $20$X$320$X$220$X$1$ Sales $$2,000,000$ $$2,500,000$ $$2,400,000$ December $3120$X$320$X$220$X$1$ Accounts receivable $ $170,000$ $ $190,000$ $ $180,000$ Of the total sales, $70\%$ are on account. Compute the days to collect accounts receivable for the years $20$X$2$ and $20$X$3.$ Comment on the results