Data from Dalpiaz Corporation's most recent balance sheet and income statement appear below: 
Required:
Compute the average collection period for this year:
Definitions:
Scientific Process
A methodical approach to inquiry that involves the systematic observation, measurement, experimentation, formulation, testing, and modification of hypotheses.
Deduction
A logical process where a conclusion follows necessarily from the given premises; moving from general principles to specific instances.
Scope
The extent or range of view, reach, or application, often defining the boundaries of a project, study, or activity.
Parsimony
A principle in science and philosophy that prefers the simplest explanation that accounts for all observed phenomena, often referred to as Occam's razor.
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