Bee Ltd. Sells goods on cash as well as credit. The following particulars are extracted from their books of accounts for the Current year end. Particulars $ (in millions) Total gross sales Cash sales (included in above) Sales returns Total debtors at the end Bills receivable Provision for doubtful debts at the end of the year Total creditors at the end Calculate the average collection period. 100 20 7 9 2 1 10