Potaw Company reported the following data at the end of 2016:

Sales revenue (75% on credit)	$420,000
Expenses (26% on credit)	72,000
Accounts receivable, net at December 31, 2016 (a decrease of $10,000 during 2016)	14,000
Total assets	320,000
Stockholders' equity	150,000

The average number of days to collect receivables during 2016 is closest to: (Do not round your intermediate calculations. Use 365 days a year.)

22.02.

16.51.

32.69.

12.17.