At year-end,

SnowSnow

has cash of

$11,000,

current accounts receivable of

$20,000,

merchandise inventory of

$35,200,

and prepaid expenses totaling

$5,700.

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

SnowSnow

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.)