Mariota's has annual sales of $582,200 and cost of goods sold of $378,430. The beginning accounts receivable was $46,000 and the ending receivables is $54,100. How many days on average does it take the company to collect its accounts receivable? Assume 365 days per year.

33.92 days

28.76 days

11.63 days

28.84 days

31.38 days