The financial statements of Sunland Manufacturing Company report net sales of $$1260000$ and accounts receivable of $$71000$ and

$$69000$ at the beginning and end of the year, respectively. What is the average collection period for accounts receivable in days?

$20\mathrm{.}3$

$40\mathrm{.}6$

$20\mathrm{.}6$

$20\mathrm{.}0$