Excerpts from TPX Company's December 31, 2013 and 2012, Financial

Excerpts from TPX Company's December 31, 2013 and 2012, financial statements are presented below:
$\begin{array}{lrr}&2013&2012\\\text { Accounts receivable } & \$ 80,000 & \$ 72,000 \\\text { Inventory } & 84,000 & 70,000 \\\text { Net sales } & 400,000 & 372,000 \\\text { Cost of goods sold } & 254,000 & 216,000 \\\text { Total assets } & 850,000 & 810,000 \\\text { Total stockholders' equity } & 500,000 & 450,000 \\\text { Net income } & 75,000 & 56,000\end{array}$
-TPX Company's 2013 average collection period is:

A) 69 days.
B) 65 days.
C) 73 days.
D) 1,825 days.