The following financial information isfor Annapolis Corporationarefor the fiscal years ending 2019 & 2018 (all balances are normal):

Item/Account 2019 2018

Accounts Receivable $44,000 $36,000

Inventory 42,000 38,000

Net Sales (all credit) 360,000 350,000

Cost of Goods Sold 154,000 152,000

Net Income 27,200 24,800

Use this information to determinetheaccounts receivable averagecollection period for FY 2019.(Use 365 day year.Round your answers to one decimal place.)