Redwing Company Has the Following Data Current Assets What Is the Average Collection Period in Days for Redwing

Redwing Company has the following data: $\begin{array}{llll}&2X13&2X12&2X11\\\text { Sales (all credit sales) } & \$ 800 & \$ 740 & \$ 675 \\\text { Less Cost of Goods Sold } & \underline{525} & \underline{490} &450\\\text { Gross Profit }& \$ 275 &\$ 250 &\$ 225\\\end{array}$
Current Assets:
$\begin{array} { l l l l } \text { Cash } & \$ 25 & \$ 20 & \$ 15 \\\text { Accounts Receivable } & 90 & 70 & 60 \\\text { Inventery } & 65 & 50 & 40 \\\text { Prepaid Rent } & \underline { 10 } & \underline { 15 } & 5 \\\text { Total Current Assets } & \$ 190 & \$ 155 & \$ 120\end{array}$
What is the average collection period in days for Redwing Company in 2X13? Has the average collection period in days improved or not improved since 2X12?

A) 41.1,improved
B) 36.5,improved
C) 36.5,not improved
D) 8.9,improved
E) 41.1,not improved