Rawe Corporation's accounts receivable at the end of Year 2 was $351,000 and its accounts receivable at the end of Year 1 was $304,000. Sales, all on account, amounted to $1,422,000 in Year 2. The company's average collection period for Year 2 is closest to: Multiple Choice 841 days 84.1 days 4.3 days 90.1 days 78.0 days