Swifty Shop had a balance in the Accounts Receivable account of $761000 at the beginning of the year and a balance of $1007000 at the end of the year. Net credit sales during the year amounted to $4420000. The average collection period of the receivables in terms of days was (Round intermediate calculation to 3 decimal places, es. 1.235 and final answer to 1 decimal places, eg. 0.5.) 63.7 days 25 days b28days 73.0 days