Mariota's has annual sales of $491,900 and cost of goods sold of $319,735. The beginning accounts receivable was $43,900 and the ending receivables is $47,800. How many days on average does it take the company to collect its accounts receivable? Assume 365 days per year.

35.47 days

34.02 days

10.73 days

32.57 days

31.19 days