Consider the Following Information Assuming a 365-Day Year,determine the Days to Collect Accounts Receivable

Consider the following information: $\begin{array}{ll}\text { Cash sales } & \$ 59,000 \\\text { Credit sales } & 510,000 \\\text { Beginning Cash } & 18,000 \\\text { Ending Cash } & 11,500 \\\text { Beginning Retained Earnings } & 32,300 \\\text { Ending Retained Earnings } & 41,700 \\\text { Beginning Accounts Receivable } & 40,000 \\\text { Ending Accounts Receivable } & 50,000 \\\text { Net Income } & 64,000\end{array}$
Assuming a 365-day year,determine the days to collect accounts receivable.

A) 304.2 days
B) 125.0 days
C) 31.9 days
D) 32.22 days
E) 28.4 days