The following data are taken from the financial statements of a restaurant: 2014 2013 Accounts receivable $ 200,000 $ 300,000 Net sales 2,500,000 2,340,000 80% of sales are on account. How much is collection period of A/R for 2014? Select one: O a. 32 days O b. 8 days O c. 4.6 days O d. 45.63 days