Potaw Company reported the following data at the end of 2019: Sales revenue (80% on credit) $440,000 Expenses (25% on credit) 74,000 Accounts receivable, net at December 31, 2019 (a decrease of $11,000 during 2019) 15,000 Total assets 340,000 Stockholders' equity 170,000 The average number of days to collect receivables during 2019 is closest to:
