Franklin Construction Company is a mature firm that has a stable flow of business. The following data was taken from its financial statements last year. Use 365 days as your base. Annual sales $9,700,000 Cost of goods sold $7,760,000 Inventory $2,700,000 Accounts receivable $2,200,000 Accounts payable $2,600,000 Identify the Average Collection Period-round to the nearest whole day. Numeric Response