Jedd's Hardware has annual sales of $$2\mathrm{.}38$ million and offers credit terms of net $30.$ On average, payments from customers are received $2\mathrm{.}8$ days past their due dates. What is the average book value of accounts receivable? Assume $365$ days per year.

a$.$ $$213,874$

b$.$ $$223,593$

c$.$ $$211,667$

d$.$ $$215,407$