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

Sales revenue (70% on credit)	$ 460,000
Expenses (27% on credit)	76,000
Accounts receivable, net at December 31, 2014 (a decrease of $12,000 during 2014)	16,000
Total assets	360,000
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.)

24.94.

31.21.

12.70.

17.46.