The following information is available for Gladys Corp. for the past two years:

The following information is available for Gladys Corp. for the past two years: 20x3 20X2 Accounts Receivable $760,000 $ 700,000 Net Cash Sales $ 4,000,000 $ 3,000,000 Net Credit Sales 6,000,000 5,000,000 Total Net Sales $10,000,000 $8,000,000 Question: Assuming a 365-day calendar year, what is the average collection period for accounts receivable in 20X3? Round each calculation to two decimal points