In the Table Below the Information for Four Companies Is

In the table below the information for four companies is provided. $\begin{array}{|l|c|c|}\hline \text { Company } & \begin{array}{c}\text { Accounts Receivable } \\\text { turnover }\end{array} & \text { Average collection period } \\\hline \text { Martin } & 13.9 & 26.3 \\\hline \text { Lewis } & 13.3 & 27.4 \\\hline \text { D anforth } & 10.4 & 35.1 \\\hline \text { Gamer } & 14.5 & 25.2 \\\hline \text { Industry Average } & 13.0 & 28.1 \\\hline\end{array}$ If Garner's net credit sales are $435,000, what are its average net accounts receivable?

A) $17,262
B) $30,000
C) $63,075
D) $109,620