The following information was available for the year ended December 31, 2019:

Net sales$300,000

Cost of goods sold210,000

Average accounts receivable for the year15,000

Accounts receivable at year-end18,000

Average inventory for the year60,000

Inventory at year-end70,000

The number of days' sales in accounts receivable for 2019, using year- end accounts receivable were:

Choices:

21.9 days

26.1 days

31.1 days

18.3 days