The financial statements of Midwest Tours are given below

The financial statements of Midwest Tours are given below. 
Midwest Tours Income Statement (2009) 
Sales Cost of goods sold Gross profit $ 2,500,000 1,260,000 1,240,000 700,000 Selling 8, administrative expenses Operating profit 540,000 160,000 Interest expense Income before tax 380,000 152,000 Tax expense Net income $ 228,000 Balance Sheet 2009 2008 Cash $ 60,000 $ 50,000 Accounts receivable Inventory 500,000 300,000 450,000 270,000 Total current assets Fixed assets $ 860,000 2,180,000 $ 770,000 2,000,000 Total assets $ 3,040,000 $ 2,770,000 Accounts Payable $ 200,000 460,000 $ 170,000 440,000 Bank loan Total current liabilities $ 660,000 860,000 $ 610,000 860,000 Bond payable Total liabilities $ 1,520.000 $ 1,470,000 Common stock (130,000 shares) $ 120,000 1,400,000 $ 120,000 1,300,000 Retain. earnings Total liabilities & equity $ 3,040,000 $ 2,890,000 

Note: The common shares are trading in the stock market for $36 each.

Refer to the financial statements of Midwest Tours. The firm's average collection period for 2009 is

A.67.77.

B.68.52.

C.68.53.

D.69.35.

E.69.73.