Montvale Company Has the Following Information Available What Is the Average Collection Period in Days for Montvale

Montvale Company has the following information available: $\begin{array} { l l } \text { Credit Sales, For the Year Ending December 31, 2013 } & \$ 998 \\\text { Credit Sales, For the Year Endin December 31,2012 } & \$800 \\\text { Accounts Receivable, December 31, 2013 } & \$ 95 \\\text { Accounts Receivable, December 31, 2012 }&\$70 \\\text { Accounts Receivable, December 31, 2011 } & \$ 60 \\\text { Cost of Goods Sold, For the Year Ending December 31,2013 } & \$ 399 \\\text { Cost of Goods Sold, For the Year Ending December 31,2012 } & \$ 336 \\\text { Inventory, December 31, 2013 } & \$ 20 \\\text { Inventory, December 31, 2012 } & \$ 60 \\\text { Inventcry, December 31, 2011 } & \$ 50\end{array}$ What is the average collection period in days for Montvale in 2013? Has the average collection period in days improved or not improved since 2012?

A) 30.0,not improved
B) 10.0,unknown
C) 10.0,improved
D) 30.0,improved
E) 30.2,not improved