Calculating the Average Accounts Receivable, the Accounts Receivable Turnover Ratio, and the Accounts Receivable Turnover in Days Last year, Nikkola Company had net sales of $$2,299,500,000$ and cost of goods sold of $$1,755,000,000.$ Nikkola had the following balances:

$\backslash$table$[[,$January $1,$December $31],[$Accounts receivable,$$142,650,000,$$$172,350,000$