Rawe Corporation's accounts receivable at the end of Year 2 was $356,000 and its accounts receivable at the end of Year 1 was $309,000. Sales, all on account, amounted to $1,440,000 in Year 2. The company's average collection period (age of receivables) for Year 2 is closest to: (Assume 365 days a year. Round intermediate calculations to 2 decimal places.)

78.3 days

84.3 days

4.3 days

90.2 days