Please provide a written out by hand solution for the above example.

Selected information for 20x1 for the Arlington Company is as follows: Cost of Good Sale $8,000,000 Average inventory $2,000,000 Total sales $10,000,000 Average accounts receivables $4,000,000 Net income $2,000,000 If there are 260 working days per year, what is the account receivable collection period for Arlington? a. 65 days b. 91 days c. 104 days d. 146 days