Sizzle & Griddle, a popular breakfast restaurant known for its mouthwatering bacon dishes, recorded impressive credit sales during their 2021 fiscal year. With net credit sales amounting to $3,832,806 and cost of goods sold totaling $3,032,962, the restaurant's financial

performance showcased their ability to satisfy customers' cravings. Analyzing the Accounts Receivable balance provides insight into the efficiency of Sizzle & Griddle's collection process. As of the end of 2020, the restaurant had a balance of $618,730 in

outstanding receivables, which increased to $700,409 by the end of 2021.

What is the average collection period/days' sales in receivables?