Mariota's has annual sales of $556,400 and cost of goods sold of $361,660. The beginning accounts receivable was $45,400 and the ending receivables is $52,300. How many days on average does it take the company to collect its accounts receivable? Assume 365 days per year.

29.78 days

11.39 days

32.05 days

34.31 days

29.38 days