At year-end,

SimpsonSimpson

has cash of

$10,000,

current accounts receivable of

10,000,

merchandise inventory of

$44,000,

and prepaid expenses totaling

$4,900.

Liabilities of

$50,000

must be paid next year. Assume accounts receivable had a beginning balance of

$5,000

and net credit sales for the current year totaled $150,000.

How many days did it take

SimpsonSimpson

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.)