12.3 question 3:

Libscomb Technologies' annual sales are $5,809,529 and all sales are made on credit, it purchases $3,021,709 of materials each year (and this is its cost of goods sold). Libscomb also has $511,557 of inventory, $521,926 of accounts receivable, and $420,900 of accounts payable. Assume a 365 day year.

What is Libscombs Receivables Turnover?