Markus Company's common stock sold for $$1\mathrm{.}75$ per share at the end of this year. The company paid a common stock dividend of $$0\mathrm{.}42$ per share this year. It also provided the following data excerpts from this year's financial statements:

$\backslash$table$[[$Cash$,$Ending Balance,Beginning Balance$],[$Accounts receivable,$$27,000,$$$43,800$

$($the answer is not $28\mathrm{.}08$ days either$)$