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Sheffield Corp. had a balance in the Accounts Receivable account of $805000 at the beginning of the year and a balance of $902000 at the

Sheffield Corp. had a balance in the Accounts Receivable account of $805000 at the beginning of the year and a balance of $902000 at the end of the year. Net credit sales during the year amounted to $8065000. The average collection period of the receivables in terms of days was:

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