SQB Corporation reports sales of $10M for Year 2, with a gross profit margin of 40%. 20% of SQB's sales are on credit.
Year 1 Year 2
Accounts receivable $ 150,000 $ 170,000
Inventory 900,000 1,000,000
Accounts payable 1,100,000 1,200,000
what is the Accounts receivable days outstanding at the end of Year 2 ?