Blue Discount Retail Company had a balance in the Accounts Receivable account of $$775000$ at the beginning of the year and a balance of $$855000$ at the end of the year. Net credit sales during the year amounted to $$7335000.$ The average collection period of the accounts receivable in terms of days was

$81\mathrm{.}1$ days.

$40\mathrm{.}6$ days.

$30\mathrm{.}0$ days.

$42\mathrm{.}4$ days.