The Income Statement and assets side of the Balance Sheet of Company ABC are given below:

Sales revenue $30,000

Operating costs 20,000

Earnings before interests and taxes $10,000

Interest expenses 1,000

Earnings before taxes $ 9,000

Taxes (34%) 3,060

Net income $ 5,940

Assets:

Cash and marketable securities $ 7,000

Accounts receivable 10,000

Inventory 18,000

Current assets $35,000

Buildings, plants & equipment $20,000

Less: Accumulated depreciation 5,000

Net fixed assets $15,000

Total assets $50,000

Assume that the average collection period or days sales outstanding for the industry is 180. The average collection period or days sales outstanding of Company ABC is (answer is rounded to the nearest dollar)