The McLeish Hotel Had Credit Sales of $438,000 Last Year

The McLeish Hotel had credit sales of $438,000 last year and had an accounts receivable balance at the year end of $30,000. Based on this information, what is the average amount of days of credit that the McLeish Hotel is extending to its credit customers?

A) 25 days
B) 27 days
C) 29 days
D) 31 days
E) 33 days