At year-end, has cash of , current accounts receivable of , merchandise inventory of , and prepaid expenses totaling . Liabilities of must be paid next year. Assume accounts receivable had a beginning balance of and net credit sales for the current year totaled . How many days did it take to collect its average level of receivables? (Assume 365 days/year. Round any interim calculations to two decimal places. Round the number of days to the nearest whole number.)