In $2021$ Keliso Co$.$ had credit sales of $$1,800,000$ and sales returns related to these sales of $$150,000.$ Its comparative balance sheet at December $31,2021$ showed the following:

$20212020$

Accounts receivable $ $800,000$ $ $675,000$

Less: Allowance for doubtful accounts $72,00065,000$

Carrying amount $ $728,000$ $ $610,000$

The company's average collection period for $2021$ is

Select one:

A$.$

$150$ days.

B$.$

$148$ days.

C$.$

$136$ days.

D$.$

$163$ days.