Guava Company's comparative financial statements for December 31, 20x2 and 20x1 Included the following Information:

20x2 20x1
Accounts receivable $100,000 $ 92,000
Merchandise inventory 78,000 92,000
Net sales 558,000 392,000
Cost of goods sold 260,000 240,000

Calculate Guava's average collection period (rounded) for 20x2
a. 105 days.
b. 67 days
c. 110 days
d. 63 days.