Heaton Corp. sells on terms that allow customers $45$ days to pay for merchandise. Its sales last year were $$725,000,$ and its average accounts receivables were $$125,000.$ If its Average Collection Period $($ACP$)$ is less than the $45-$day credit period, then customers are paying on time. Otherwise, they are paying late. By how much are customers paying early or late? Base your answer on this equation: ACP $-$ Credit period $=$ days early or late, and use a $365-$day year when calculating the ACP. A positive answer indicates late payments, while a negative answer indicates early payments.