1. Calculate the value of average accounts receivable for the company. Give those total sales during the year are of $215 million. Receivables turnover days is 25. Total credit sales during the year were of $180 million. Days of payable outstanding is stated as 23 days. Round the final answer to two decimal places. 
2. 
   
3. Answer choices: 
4. 
   
5. a. Average accounts receivable is $ 12.33 million. 
6. 
   
7. b. Average accounts receivable is $ 13.70 million. 
8. 
   
9. c. Average accounts receivable is $ 11.34 million. 
10. 
    
11. d. Average accounts receivable is $ 14.33 million.