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Suppose the $2022$ financial statements of $3M$ Company report net sales of $$25\mathrm{.}9$ billion. Accounts receivable $($net$)$ are $$3\mathrm{.}4$ billion at the beginning of the year and $$3\mathrm{.}60$ billion at the end of the year.

$($a$1)$

Compute $3$M$\text{'}$s accounts receivable turnover. $($Round answer to $1$ decimal place, e$.$g$.12\mathrm{.}5.)$

Accounts receivable turnover ratio times

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$($a$2)$

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