The financial statements of the Ivanhoe Manufacturing Supply Company report net credit sales of $$324000$ and net accounts receivable of $$60000$ and $$24000$ 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.$)$

$87\mathrm{.}8$

$37\mathrm{.}1$

$57\mathrm{.}4$

$47\mathrm{.}3$