Lowell Corporation has decided to include certain financial ratios in its year-end annual report to shareholders. Selected information relating to its most recent fiscal year is provided below. Cash Accounts receivable (end of year) Accounts receivable (beginning of year) Inventory (end of year) Inventory (beginning of year) Notes payable (due in 90 days) Bonds payable (due in 10 years) Net credit sales for year Cost of goods sold $ 10,000 20,000 24,000 30,000 26,000 25,000 35,000 220,000 140,000 Using a 365-day year, compute Lowell's accounts receivable turnover in days.