The following selected account balances were taken from Bullock Company's general ledger at January 1, 2025 and December 31, 2025:  January 1 December 31 Accounts receivable $207,000 $115,000 Inventory $ 28,000 $ 44,000 Bullock Company's 2025 income statement is given below: Sales revenue $805,000 Cost of goods sold $657,000 Other expenses $102,000 Net income $ 46,000 Calculate the average number of days that elapse between Bullock Company making sales to customers and collecting cash from those customers.