In $2005,$ The Handy Catering Service had cash sales of $254,134,$ credit sales of $125,371,$ and total sales of $379,505.$ Accounts Receivable were $9,765.$ If there are $365$ days in $2005,$ what was the Average Collection Period?

a$.$

$9\mathrm{.}39$ days

b$.$

$18\mathrm{.}78$ days

c$.$

$14\mathrm{.}03$ days

d$.$

$28\mathrm{.}43$ days