The 2020, 2021, and 2022 partial balance sheets for Ottoman Manufacturing Company appear below. 
Net credit sales for Ottoman were $126,000 for 2020, $120,000 for 2021 and $114,000 for 2022, while cost of goods sold was $84,000 for 2020, $82,400 for 2021 and $72,500 for 2022. What is the average collection period for 2022?
Definitions:
Attentional Capabilities
The ability to focus and maintain concentration on specific stimuli or tasks, often varying in capacity among individuals.
Muscle Coordination
The ability to use different parts of the body together smoothly and efficiently in physical tasks.
Anorexia Nervosa
An eating disorder characterized by an obsessive fear of gaining weight, leading to severe restrictions on food intake.
Schizophrenia
Mental disorder marked by loss of contact with reality; symptoms include hallucinations and delusions.
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