Corona Company's Balance Sheet Accounts Follow What Is Corona Company's Days' Sales Uncollected Ratio for 2014

Corona Company's balance sheet accounts follow:
$\begin{array}{lrrr}\text {At December 31}&2014&2013&2012\\\text {Assets}\\ \text { Cash } & \$ 25,868 & \$ 31,163 & \$ 31,182 \\\text { Accounts receivable, net } & 78,034 & 53,995 & 41,152 \\\text { Merchandise inventory } & 95,120 & 73,491 & 46,095\\\text { Prepaid expenses } & 8,330 & 8,099 & 3,429 \\\text { Plant assets,net } & 241,854 & 218,932 & 199,542\\\text { Total assets}&\$449,206&\$385,680&\$321,400\\\text {Liabilities and Equity}\\\text {Accounts payable}& \$ 108,058&\$ 67,135&\$ 42,849 \\\\text { Long-term notes payable secured by mortgages on}\\\text { plant assets}&85,791&87,819&71,029\\\text { Common stock, \( \$ 10 \) par value}&162,500&162,500&162,500\\\text { Retained earnings } & 92,857 & 68,226 & 45,022 \\ \text { Total liabilities and equity } & \$ 449,206 & \$ 385,680 & \$ 321,400 \\ \end{array}$


What is Corona Company's days' sales uncollected ratio for 2014 assuming net sales and gross profit for the period were $1,236,783,$927,587 respectively?

A) 25.20
B) 23.03
C) 20.99
D) 24.58
E) 22.17