how do you do this? the answer should be 37.95

The following amounts relate to Laurier Inc. Gross trade receivables, December 31, year 1, debit balance 160000 Allowance for doubtful accounts, December 31, year 1, credit balance 4500 Gross trade receivables, December 31, year 2, debit balance 140000 Allowance for doubtful accounts, December 31, year 2, credit balance 4400 Net Sales for year 2 on credit 1400000 Bad debt expense for year 2 22000 Calculate the average collection period in days. Round your answer to two digits. Answer: 39.11 X (37.95)