YZ company presented the following financial information for December 31, 2018 and 2017. 2018 2017 Accounts receivable $40,000 $36,000 Inventory 28,000 35,000 Net sales 190,000 186,000 Cost of goods sold 114,000 108,000 Total assets 425,000 405,000 Total stockholders equity 240,000 225,000 Net income 32,500 28,000 2018 average collection period is:

Select one:

a. 109

b. 128

c. 73

d. 4.70

e. 1.04