Mariota's has annual sales of $496,200 and cost of goods sold of $322,530. The beginning accounts receivable was $44,000 and the ending receivables is $48,100. How many days on average does it take the company to collect its accounts receivable? Assume 365 days per year.

35.38 days

10.78 days

33.87 days

31.05 days

32.37 days