At year-end, Slippery has cash of $22,000, current accounts receivable of $80,000, merchandise inventory of $24,000, and prepaid expenses totaling $4,100. Liabilities of $64,000 must be paid next year. Assume accounts receivable had a beginning balance of $40,000 and net credit sales for the current year totaled S480,000. How many days did it take Slippery 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 61 B. 91 C. 46 D. 30 O c