The Hot Potato Co

The Hot Potato Co.operates several mobile units which contract with construction companies to provide hot food and beverages to their workers.The company has annual sales of $167 200.Cost of goods sold average 45 per cent of sales and the profit margin is 6 per cent.The average accounts receivable balance is $23 400.On average,how long does it take Hot Potato to collect from its construction customers?

A) 56 days
B) 61 days
C) 48 days
D) 59 days
E) 51 days