The financial statements of the Cullumber Manufacturing Supply Company report net credit sales of $$408000$ and net accounts

receivable of $$52800$ and $$19200$ at the beginning of the year and the end of the year, respectively. What is the average collection

period for accounts receivable in days? $($Use $365$ days for calculation.$)$

$42\mathrm{.}3$

$72\mathrm{.}7$

$22\mathrm{.}0$

$32\mathrm{.}2$