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Question 4. Bluebird Ltd has provided the following information from its financial statements for the year ended 30 June 2020. Sales (all on credit) $2,350,000 Gross prot on sales $835,000 Net prot $255,000 Cost of sales $1,515,000 Inventory at end of year 2020 $350,000 Inventory at end of year 2019 $220,000 Accounts receivable at end of year 2020 $440,000 Accounts receivable at end of year 2019 $355,000 The company trades 365 days per year. What is Castro's accounts receivable settlement period (in days) for 2020? (round up, to 2 decimal places)