Potaw Company reported the following data at the end of 2016: Sales revenue (75% on credit) $390,000 Expenses (26% on credit) 69,000 Accounts receivable, net at December 31, 2016 (a decrease of $8,500 during 2016) 12,500 Total assets 290,000 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.)

20.90.

15.68.

34.12.

11.70.