Fact Pattern: Tucker Corporation had the following financial statements for the years ended December 31, Year 1, and December 31, Year 2:

	Year 2 Operations
Cash sales	$ 5,630
Credit sales	20,000
Sales returns (all from credit sales)	3,620
Cost of goods sold	15,000
Selling expenses	1,200
Administrative expenses	1,500

Selected Account Balances	December 31
	Year 2	Year 1
Inventory	$ 5,000	$ 4,500
Accounts receivable (net)	1,000	950
Fixed assets	20,000	15,000
Available-for-sale securities	2,000	1,800

The average collection period (using 360 days) for Tucker Corporation in Year 2 is

	21.42
	21.73
	21.95
	17.56