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

Item/Account

2019 2018

Accounts Receivable

$42,000 $38,000

Inventory

42,000 38,000

Net Sales (all credit)

320,000 350,000

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.