If RGB, Inc. has annual sales of $100,000, average accounts payable of $30,000, and average accounts receivable of $25,000, RGB's receivables turnover and average collection period are closest to:
　Receivables turnover　　Average collection period

A.2.1 times　　　　　　174 days

B.3.3 times　　　　　　111 days

C.4.0 times　　　　　　91 days