$\backslash$table$[[$General Ledger,$\backslash$table$[[$Accounts Receivable$],[$Subsidiary Ledger$]]],[$Accounts receivable,$$73,700,$Best Auto Repair,$$3,500$The financial statements of Clark & Powell report net credit sales of $$2$ million. Accounts receivable are $$270,000$ at the beginning of the year and $$260,000$ at the end of the year. Calculate Clark & Powell's average collection period for accounts receivable in days