The Bear Rug Has Sales of $647,000

The Bear Rug has sales of $647,000. The cost of goods sold is equal to 66 percent of sales. Accounts receivable has a beginning balance of $53,400 and an ending balance of $49,600. How long on average does it take to collect the receivables?

A) 12.56 days
B) 29.05 days
C) 18.58 days
D) 20.44 days
E) 19.17 days