A company shows the following profile:

• current year credit sales is $300,000
• credit sales returns and allowances is $20,000
• sales discount on credit sales is $10,000
• accounts receivable is $60,000
• allowance for doubtful accounts is $10,000

The prior year accounts receivable is $70,000 and allowance for doubtful accounts is $20,000. What is the current year accounts receivable turnover ratio?