Average collection

cycle.

Use the following account information to find the average collection cycle for Rian Company.

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2013 and 2014 Selected Balance Sheet Accounts of Rian Company
	12/31/14	12/31/13	Change
Accounts receivable	$43,343	$52,017	$8,674
Inventory	$61,575	$66,496	$4,921
Accounts payable	$30,824	$28,943	$1,881

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2014 Selected Income Statement Items for Rian Company
Cash sales	$561,000
Credit sales	$532,000
Total sales	$1,093,000
Cost of goods sold	$613,800