Whispering Winds Corp. had a balance in the Accounts Receivable account of $776000 at the beginning of the year and a balance of $864000 at the end of the year. Net credit sales during the year amounted to $8200000. The average collection period of the accounts receivable in terms of days was 73.0 days. 25.9 days. 36.5 days. 38.4 days