At year$-$end, Stamp, Inc. has cash of $$11,000,$ current accounts receivable of $$20,000,$ merchandise inventory of $$35,200,$ and prepaid expenses totaling $$4,800.$ Liabilities of $$40,000$ must be paid next year. Assume accounts receivable had a beginning balance of $$80,000$ and net credit sales for the current year totaled $$800,000.$ How many days did it take Stamp to collect its average level of receivables? $($Assume $365$ days$/$year$.$ Round any interim calculations to two decimal places Round the number of days to the nearest whole number.$)$

A$.46$

B$.9$

C$.37$

D$.23$