The 2012,2013,and 2014 partial balance sheets for Ottoman Manufacturing Company appear below. 
Net credit sales for Ottoman were $126,000 for 2012,$120,000 for 2013 and $114,000 for 2014 while cost of goods sold was $84,000 for 2012,$82,400 for 2013 and $72,500 for 2014.
What is the average collection period for 2014?
Definitions:
Men
Adult human males, often explored in studies focusing on biological, social, or psychological differences and similarities compared to women.
Women
Female human beings, especially considered as a distinct social group in contrast to men.
Mood Shift
A change in emotional state that can vary in intensity and duration.
Behavior Feedback Phenomenon
The concept that an individual's behavior can influence and be influenced by the reactions it produces in the environment or context.
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