Potaw Company reported the following data at the end of 2014:

Sales revenue (70% on credit)	$ 400,000
Expenses (27% on credit)	70,000
Accounts receivable, net at December 31, 2014 (a decrease of $9,000 during 2014)	13,000
Total assets	300,000
Stockholders' equity	160,000

The average number of days to collect receivables during 2014 is closest to: (Do not round your intermediate calculations. Use 365 days a year.)

33.60.

22.81.

11.86.

15.97.