Potaw Company reported the following data at the end of 2019:

Sales revenue (70% on credit)	$340,000
Expenses (27% on credit)	64,000
Accounts receivable, net at December 31, 2019 (a decrease of $6,000 during 2019)	10,000
Total assets	240,000
Stockholders' equity	160,000

The average number of days to collect receivables during 2019 is closest to: (Do not round your intermediate calculations. Use 365 days a year.)

Multiple Choice

• 19.94.

• 37.49.

• 13.96.

• 10.74.