The financial statements of the Pharoah Manufacturing Supply Company report net credit sales of $$360000$ and net accounts receivable of $$54000$ and $$28800$ 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.$)$

$82\mathrm{.}5$

$52\mathrm{.}1$

$42\mathrm{.}0$

$31\mathrm{.}8$