The following financial information is for Annapolis Corporation for the fiscal years ending 2019 and 2018 (all balances are normal)

ITEM 2019 2018

accounts receievable 42,000 48,000

inventory 42,000 38,000

net sales (all credit) 300,000 350,000

cost of goods sold 154,000 152,000

net income 27,200 24,800

Use this information to determine the accounts receivable average collection period for FY 2019 (use 365 day year)