A. 3.3

B. 5.0

C. 65.0

D. 73.0

E. 90.0

29. Excerpts from Franklin Company's December 31, 2017 and 2016 financial statements are presented below Accounts receivable Merchandise inventory Net sales Cost of goods sold Total assets Total shareholders' equity Net income 20172016 $80,000 $72,000 80,000 70,000 80,000 372,000 245,000 215,000 850,000 810,000 480,000 450,000 65,000 56,000 Franklin's 2017 average collection period is (rounded)