Q7. Average collection cycle. Use the following account information to find the average collection cycle for Rian Company.

2013 and 2014 Selected Balance Sheet Accounts of Rian Company

Accounts receivable - 12/31/14: $44,775 | 12/31/13: $54,288 | Change: $9,513

Inventory - 12/31/14: $64,375 | 12/31/13: $68,806 | Change: $4,431

Accounts Payable - 12/31/14: $31,137 | 12/31/13: $28,933 | Change: $2,204

2014 Selected Income Statement Items for Rian Company

Cash sales $543,000

Credit sales $591,000

Total sales $1,134,000

Cost of goods sold $661,306

What is the average collection cycle for RianCompany?