The following data are taken from the financial statements of a company 2014 2013 Accounts receivable $ 280,000 $ 220,000 Net sales 2,500,000 2,340,000 78% of sales are on account. How much was the average collection period for 2014? O a. 44.08 days b. 44 days Oc. 46.79 days O d. 45.17 days