$($Evaluating liquidity$)$ The Tabor Sales Company had a gross profit margin $($gross profits $$ sales$)$ of $30\mathrm{.}5$ percent and sales of $$9\mathrm{.}8$ million last year. Seventy$-$five percent of the firm's sales are on credit and the remainder are cash sales. Tabor's current assets equal $$2\mathrm{.}4$ million, its current liabilities equal $$318,000,$ and it has $$105,000$ in cash plus marketable securities$.$

a$.$ If Tabor's accounts receivable are $$562,500,$ what is its average collection period?

b$.$ If Tabor reduces its average collection period to $24$ days, what will be its new level of accounts receivable?

c$.$ Tabor's inventory turnover ratio is $9\mathrm{.}7$ times. What is the level of Tabor's inventories?

a$.$ If Tabor's accounts receivable are $$562,500,$ its average collection period is days. $($Round to two decimal places.$)$