Guttery Corporation has provided the following financial data from its balance sheet:Year 2 Year 1Accounts receivable, net $ 112,000 $ 110,000 Inventory $ 174,000 $ 150,000 Total assets $ 1,236,000 $ 1,250,000 Sales on account in Year 2 totaled $1,450,000 and cost of goods sold totaled $900,000.The company’s average collection period for Year 2 is closest to: (Round your intermediate calculations to 2 decimal places.)