Excerpts from Huckabee Company's December 31, 2021 and 2020, financial statements are presented below: Accounts receivable Merchandise inventory Net sales Cost of goods sold 2021 $ 94,000 72,000 494,000 254,000 2020 $ 86,000 86,000 386,000 234,000 Huckabee's 2021 average collection period (rounded) is