Potaw Company reported the following data at the end of 2016:

Sales revenue (75% on credit)	$330,000
Expenses (26% on credit)	63,000
Accounts receivable, net at December 31, 2016 (a decrease of $5,500 during 2016)	9,500
Total assets	230,000
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.) 18.07. 10.51. 13.55. 38.39.