Ally Corp's days sales in receivables is $28.$ The industry average days sales in receivables is $36.$ Which of the following is CORRECT?

a$.$ Other firms in the industry collect sales at a much faster rate than the firm.

b$.$ It takes an average of $28$ days for the firm to collect cash from its sales.

c$.$ The firm sells its entire inventory every $28$ days.

d$.$ The firm is not as effective as an average firm in the industry in managing its assets.