Rawe Corporations accounts receivable at the end of Year 2 was $330,000 and its accounts receivable at the end of Year 1 was $282,000. Sales, all on account, amounted to $1,353,000 in Year 2. The companys average collection period for Year 2 is closest to: (Round your intermediate calculations to 2 decimal places.)

A) 89.0 days

B) 4.4 days

C) 76.1 days

D) 82.6 days