The following information was available for the year ended December 31, 2022: Net sales $ 300,000 Cost of goods sold 210,000 Average accounts receivable for the year 15,000 Accounts receivable at year-end 18,000 Average inventory for the year 60,000 Inventory at year-end 70,000 The number of days sales in accounts receivable for 2022, using year-end accounts receivable were: