6: Calculate Accounts Receivable Turnover Ratio for all the three years Particulars 2018 2019 2020 Opening Accounts 10,000 15,000 8,000 Receivable Closing Accounts 8,000 18,000 12,000 Receivable Net Sales $200,000 $155.000 $170,000 Cost of goods sold $400,000 $450,000 $300,000 5 marks