Excerpts from Hulkster Company's December 31, 2021 and 2020, financial statements are presented below: 2021 Accounts receivable $ 62,000 2020 $ 47,000 Merchandise inventory 39,000 57,000 Net sales 261,600 251,000 Cost of goods sold 136,000 119,000 Total assets 447,000 416,000 Total shareholders' equity 262,000 236,000 Net income 49,000 39,000 Hulkster's 2021 average collection period is: Multiple Choice 76 days. 141 days. 146 days. 154 days