Ribaudo Corporation has provided the following financial data from its balance sheet and income statement:

	Year 2			Year 1
Cash	$	74,000		$	130,000
Accounts receivable, net	$	255,000		$	240,000
Inventory	$	173,000		$	180,000
Total current assets	$	564,000		$	610,000
Total assets	$	1,350,000		$	1,330,000
Accounts payable	$	170,000		$	160,000
Total liabilities	$	633,000		$	620,000
Total stockholders' equity	$	717,000		$	710,000
Sales (all on account)	$	1,290,000
Cost of goods sold	$	700,000

The companys average collection period for Year 2 is closest to:

		70.1 days
		1.1 days
		72.1 days
		1.0 days