For answering Questions 13 to 15, refer to the following figures extracted from the financial statements of Lambert Ltd. 000s Sales 3,600 Cost of sales 2,600 Profit before interest and tax 550 Fixed assets 2,000 Depreciation 200 Stock 1,400 Debtors 1,200 Cash at bank 200 Creditors 1,200 Long-term loans 600 For Lambert Ltd please answer the following: 15) What is the debtor collection period in days, assuming a 365-day year? A 63 days B 101 days C 140 days D 122 days E None of the above