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Humming Corporation reported net credit sales of $ 3 , 2 6 0 , 0 0 0 for this year. The company had accounts receivable

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Humming Corporation reported net credit sales of $3,260,000 for this year. The company had accounts receivable of $375,000 at the beginning of the year. During the year, the only transactions to affect receivables were the credit sale;s and collections of $3,170,000. What was Humming's average days to collect?
a.36.5 days
b.42.0 days
c.8.7 days
d.47.0 days
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