During the year Tulip reported net sales of $960,000. The company had accounts receivable of $75,000 at the beginning of the year and $120,000 at the end of the year Compute Tulips average collection period (assume 365 days a year.)

a. 28.5 days

b. 37.2 days.

c. 45.7 days.

d. 74.2 days.