Marcial Company's average sale period (turnover in days) for 20X6 was closest to:

A) 35.2 days.
B) 43.2 days.
C) 30.2 days.
D) 24.6 days.

The average sale period, also known as the average collection period, is calculated using the formula: (Average Accounts Receivable / Sales) * 365. For Marcial Company, the average accounts receivable for 20X6 is $110,000 (since it remained unchanged from 20X5, it's simply $110,000). The sales for 20X6 are $1,630,000. Plugging these into the formula gives: ($110,000 / $1,630,000) * 365 = 24.6 days, approximately. However, the correct calculation for the average sale period should involve sales on account and consider the turnover in terms of how quickly inventory is sold and converted into receivables, which then are collected. The provided calculation mistakenly calculates the average collection period instead of focusing on the sales or inventory turnover period. Given the options and the context, the correct answer should reflect the calculation related to sales or inventory turnover, but the provided calculation and explanation mistakenly focus on receivables collection. The correct approach involves calculating the days sales outstanding (DSO) or days inventory outstanding (DIO), which requires different inputs, typically involving cost of goods sold or accounts receivable directly related to sales. The mistake here lies in the misinterpretation of the question's requirement, leading to an incorrect explanation based on the provided calculation.