Rhodes Company reports the following information for the Year $1$ fiscal year:

Sales on account

Accounts receivable

Allowance for doubtful accounts

$$650,000$

$$70,000$

$$4,000$

Determine the average number of days it takes Rhodes to collect its accounts receivable.

Note: Round intermediate calculations to $2$ decimal places.

Multiple Choice

$39$

$14$

$37$

$20$