Excerpts from Hulkster Company's December 31, 2021 and 2020, financial statements are presented below: Accounts receivable Merchandise inventory Net sales Cost of goods sold Total assets Total shareholders' equity Net income 2021 $ 80,000 48,000 340,000 154,000 465,000 280,000 62,500 2020 $ 56,000 75,000 328,000 128,000 425,000 245,000 48,000 Hulkster's 2021 average collection period is