At year-end, Spring has cash of $22, 000, current accounts receivable of $80, 000, merchandise inventory of $24, 000, and prepaid expenses totaling $5, 800. 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 $480, 000. How many days did it take Spring 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. 91 C. 61 D. 30