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The following amounts relate to ABC Inc. Trade receivables, December 31, year 1, debit balance 100000 Allowance for doubtful accounts, December 31, year 1, credit

The following amounts relate to ABC Inc.

Trade receivables, December 31, year 1, debit balance 100000

Allowance for doubtful accounts, December 31, year 1, credit balance 2500

Trade receivables, December 31, year 2, debit balance 180000

Allowance for doubtful accounts, December 31, year 2, credit balance 6000

Net Sales for year 2 on credit 1700000

Bad debt expense for year 2 10000

Calculate the average collection period in days.

Round your answer to two digits.

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