8. Refer to the following selected financial information from McCormik, LLC. Compute the company's accounts receivable turnover for Year 2.

	Year 2	Year 1
Cash	$37,500	36,850
Short-term investments	90,000	90,000
Accounts receivable, net	85,500	86,250
Merchandise inventory	121,000	117,000
Prepaid expenses	12,100	13,500
Plant assets	388,000	392,000
Accounts payable	113,400	111,750
Net sales	711,000	706,000
Cost of goods sold	390,000	385,500