The following balance sheet information was provided by Western Company:

Assuming Year $2$ net credit sales totaled $$372,000,$ what was the company's average days to collect receivables?

Note: Use $365$ days in a year. Do not round your intermediate calculations. Round your answer to $2$ decimal places.

Multiple Choice

$31\mathrm{.}40$ days

$27\mathrm{.}96$ days

$34\mathrm{.}83$ days

$54\mathrm{.}00$ days