Potaw Company reported the following data at the end of 2016: Sales revenue (75% on credit) $300,000 Expenses (26% on credit) 60,000 Accounts receivable, net at December 31, 2016 (a decrease of $4,000 during 2016) 8,000 Total assets 200,000 Stockholders equity 150,000 The average number of days to collect receivables during 2016 is closest to: 16.2. 36.5. 14.3. 21.9.