Observe as informações disponibilizadas pela empresa "Ponte Nova Medicamentos ; EIRELI" em seus demonstrativos contábeis: Considerando os dados acima , assinale a alternativa que apresenta o Prazo Médio de Recebimento de Vendas em dias relativo ao exercício social de 20X2, considerando nos cálculos o ano comercial e desprezando -se as casas decimais: 67 73 52 58

## Step 1: Calculate the Average Accounts Receivable<br />### The average accounts receivable for the year 20X2 is given directly as $27,900,000$.<br /><br />## Step 2: Determine the Sales Revenue for 20X2<br />### The sales revenue for the year 20X2 is $158,600,000$.<br /><br />## Step 3: Calculate the Average Collection Period (Days Sales Outstanding)<br />### The formula to calculate the Average Collection Period (DSO) is:<br />\[<br />\text{DSO} = \left( \frac{\text{Average Accounts Receivable}}{\text{Sales Revenue}} \right) \times 365<br />\]<br />### Plugging in the values:<br />\[<br />\text{DSO} = \left( \frac{27,900,000}{158,600,000} \right) \times 365<br />\]<br /><br />## Step 4: Perform the Calculation<br />### First, compute the fraction:<br />\[<br />\frac{27,900,000}{158,600,000} \approx 0.176<br />\]<br />### Then multiply by 365:<br />\[<br />0.176 \times 365 \approx 64.24<br />\]<br /><br />## Step 5: Round to the Nearest Whole Number<br />### Since we are asked to disregard decimal places, we round $64.24$ to $64$ days.