If Hershey would have tightened their credit policy, Allowance for Doubtful Accounts for the current year would have been $32,743. What would have been their Average Collection Period?

Can you give me an overall equation on how to solve this?

THE HERSHEY COMPANY CONSOLIDATED STATEMENTS OF CASH FLOWS (in thousands) 2017 For the years ended December 31, 2018 2016 Operating Activities Net income including noncontrolling interest S 1,171,051 $ 756,537 720,044 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization Stock-based compensation expense 301,837 295,144 261,853 51,061 54,785 49,286 Deferred income taxes (38,097) 36,255 18,582 Impairment of long-lived and intangible assets (see Notes 3 and 7) Write-down of equity investments 57,729 208,712 4,204 43,482 50,329 66,209 Gain on settlement of SGM liability (see Note 2) (26,650) Other 37,278 77,291 51,375 Changes in assets and liabilities, net of business acquisitions and divestitures: Accounts receivable-trade, net (6,881) 21,096 8,585 Inventories (12,746) 13,965 (71,404) Prepaid expenses and other current assets (42,955) (39,899) 18,214 (100,252) Accounts payable and accrued liabilities (52,960) (63,467) (937) (41,697) (71,027) Accrued income taxes 75,568 Contributions to pension and other benefit plans (25,864) (56,433) Other assets and liabilities (2,471) 49,761 16,443 Net cash provided by operating activities 1,599,993 1,249,515 1,013,428 Investing Activities Capital additions (including software) (328,601) (257,675) (269,476) Proceeds from sales of property, plant and equipment and other long-lived assets 49,759 3,651 7,609 167,048 Proceeds from sales of businesses, net of cash and cash equivalents divested Equity investments in tax credit qualifying partnerships (52,641) (78,598) (44,255) (1,338,459) (1,502,894) Business acquisitions, net of cash and cash equivalents acquired (285,374) Net cash used in investing activities (328,664) (595,454) Financing Activities 645,805 1,199,845 Net increase (decrease) in short-term debt (81,426) 275,607 Long-term borrowings Repayment of long-term debt 954 792,953 (500,000) (910,844) Repayment of tax receivable obligation (72,000) Payment of SGM liability (see Note 2) Cash dividends paid Repurchase of common stock (35,762) (499,475) (592,550) (562,521) (247,500) (526,272) (300,312) Exercise of stock options 63,323 63,288 94,831 (464,396) (3,140) Net cash provided by (used in) financing activities 116,108 (843,768) Effect of exchange rate changes on cash and cash equivalents (5,388) 6,129 Increase (decrease) in cash and cash equivalents 207,819 83,212 (49,562) Cash and cash equivalents, beginning of period 380,179 296,967 346,529 Cash and cash equivalents, end of period 587,998 380,179 296,967 Supplemental Disclosure Interest paid 101,874 S S 132,486 $ 90,95 Income taxes paid 118,842 425,539 351,832 THE HERSHEY COMPANY CONSOLIDATED STATEMENTS OF INCOME (in thousands, except per share amounts) For the years ended December 31, 2018 2017 2016 7,515,426 $ Net sales 7,791,069 $ 7,440,181 4,060,050 4,270,642 Cost of sales 4,215,744 Gross profit 3,575,325 3,455,376 3,169,539 Selling, marketing and administrative expense 1,874,829 1,885,492 1,891,305 Long-lived and intangible asset impairment charges 57,729 4,204 208,712 Business realignment costs 19,103 47,763 18,857 1,313,409 Operating profit 1,623,664 1,255,173 Interest expense, net 138,837 98,282 90,143 Other (income) expense, net 65,549 74,766 104,459 1,099,481 1,410,061 1,110,668 Income before income taxes Provision for income taxes 354,131 379,437 239,010 Net income including noncontrolling interest 1,171,051 720,044 756,537 Less: Net loss attributable to noncontrolling interest (6,511) (26,444) Net income attributable to The Hershey Company 1,177,562 $ S 782,981 720,044 Net income per share-basic: Common stock S 5.76 $ 3.79 3.45 Class B common stock 5.24 $ 3.44 $ 3.15 Net income per share-diluted: $ $ 3.66 $ Common stock 5.58 $ 3.34 3.14 Class B common stock 5.22 $ 3.44 $ Dividends paid per share: Common stock 2.756 $ 2.548 2.402 2.504 $ 2.316 $ 2.184 Class B common stock $ See Notes to Consolidated Financial Statements. THE HERSHEY COMPANY CONSOLIDATED BALANCE SHEETS (in thousands, except share data) December 31, 2018 2017 ASSETS Current assets: Cash and cash equivalents Accounts receivable -trade, net 587,998 $ 380,179 594,145 588,262 Inventories 784,879 752,836 280,633 Prepaid expenses and other 272,159 Total current assets 2,001,910 2,239,181 Property, plant and equipment, net 2,130,294 2,106,697 Goodwill 1,801,103 821,061 Other intangibles 1,278,292 369,156 Other assets 252,984 251,879 Deferred income taxes 1,166 3,023 $ 7,703,020 $ 5,553,726 Total assets LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable 502,314 $ 523,229 Accrued liabilities 679,163 676,134 Accrued income taxes 33,773 17,723 Short-term debt 1,197,929 559,359 Current portion of long-term debt 300,098 5,387 Total current liabilities 2,418,566 2,076,543 Long-term debt Other long-term liabilities 3,254,280 2,061,023 446,048 438,939 Deferred income taxes 176,860 45,656 Total liabilities 4,622,161 6,295,754