Freiman Corporation's most recent balance sheet and income statement appear below:

Balance Sheet December 31, Year 2 and Year 1 (in thousands of dollars)
Assets	Year 2	Year 1
Current assets:
Cash	$160	$120
Accounts receivable	220	240
Inventory	120	130
Prepaid expenses	40	40
Total current assets	540	530
Plant and equipment, net	700	700
Total assets	$1,240	$1,230
Liabilities and Stockholders Equity
Current liabilities:
Accounts payable	$130	$150
Accrued liabilities	90	90
Notes payable, short term	60	70
Total current liabilities	280	310
Bonds payable	280	290
Total liabilities	560	600
Stockholders equity:
Common stock, $2 par value	100	100
Additional paid-in capital-common stock	200	200
Retained earnings	380	330
Total stockholders equity	680	630
Total liabilities & stockholders equity	$1,240	$1,230

Income Statement For the Year Ended December 31, Year 2 (in thousands of dollars)
Sales (all on account)	$1,310
Cost of goods sold	780
Gross margin	530
Selling and administrative expense	359
Net operating income	171
Interest expense	35
Net income before taxes	136
Income taxes (30%)	41
Net income	$95

The average sale period for Year 2 is closest to:

58.5 days

33.4 days

217.3 days

56.2 days