Covill Company reported net credit sales of $6,070,000 this year. The company had accounts receivable of $565,000 at the beginning of the year. During the year, in addition to credit sales, Covill collected accounts receivable of $5,880,000, wrote off $38,450 on uncollectible accounts, collected $3,600 worth of previously written off accounts, and booked an additional bad debt expense estimate of $42,300

What is Covill's average days to collect? (Round answer to 2 decimal places, e.g. 52.75 . Use 365 days for calculation.) Average days to collect days