Jenny's Has Annual Sales of $367,200 and Cost of Goods

Jenny's has annual sales of $367,200 and cost of goods sold of $198,600. The average accounts receivable balance is $16,400. How many days on average does it take the firm to collect its accounts receivable?

A) 16.08 days
B) 16.30 days
C) 17.27 days
D) 17.50 days
E) 18.33 days