Chapter 19, Problem 3BE

I need help with this general accounting problem using proper accounting guidelines.

Ming Sporting Goods had a balance in the Accounts Receivable account of $780,000 at the beginning of the year and a balance of $820,000 at the end of the year. Net credit sales during the year amounted to $6,400,000. Required: What was the average collection period of the receivables in terms of days?

Determine the predetermined overhead rate