Excerpts from Dowling Company's December 31, 2013 and 2012, financial statements and key ratios are presented below (all dollar values are in millions): 2013, 2012 ~~ Accounts receivable $28, $24; Net sales $175, 116; Cost of goods sold $93, 78: Net income $28, 25. Inventory turnover 6.00; Return on assets 11.1%; Equity Multiple 2.44. What is Dowling's 2013 average collection period (rounded)?