Larkspur Company reported net credit sales of $5,950,340 this year. The Company had accounts receivable of $557,000 at the beginning of the year. During the year, in addition to credit sales, Larkspur collected accounts receivable of $5,768,340, wrote off $38,000 on uncollectible accounts, collected $4,100 worth of previously written off accounts, and booked an additional bad debt expense estimate of $42,500.

Accounts receivable turnover =9.46 times

What is Larkspur's average days to collect? (Round answer to 2 decimal places, e.g. 52.75. Use 365 days for calculation.)