WorldBiz operates divisions around the world. Its European divisionEuroBiz (EB)has recently reported the following information to you at WorldBizs head office. You are trying to decide whether to direct your internal audit staff to investigate more closely.

from the Financial Statement Notes	Year 5	Year 4	Year 3
Accounts Receivable (gross)	105,000	68,000	48,000
allowance for doubtful accounts	(8,400)	(6,800)	(4,800)
accounts receivable (net)	96,600	61,200	43,200

Other Information Gathered	Year 5	Year 4	Year 3
Net Sales Revenue	690,000	670,000	570,000
Accounts Receivable Write-offs	7,700	6,900	6,900
Bad Debt Expense	6,900	8,040	6,840
Sales Discounts (4/10, n/30)	3,800	9,800	5,800

Please Calculate the average days to collect in Year 5 and Year 4.