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

Sales revenue (75% on credit)	$ 480,000
Expenses (26% on credit)	78,000
Accounts receivable, net at December 31, 2014 (a decrease of $13,000 during 2014)	17,000
Total assets	380,000
Stockholders' equity	150,000

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

30.60.

12.93.

23.83.

17.87.