ABC Enterprises (a partnership business) sells its products on cash as well as credit; the following relevant information has been extracted from its books: Gross Sales $ 2,00,000; Cash Sales $ 40,000; Sales Returns (from credit sales) $ 14,000; Total Debtors and Bills Receivables as on March 31, 2015 were $ 18,000 and $ 4,000 respectively. On the same date Provision for Doubtful Debts were $ 2,000 and Total Trade Payables were $ 20,000. Calculate the Trade Receivable Turnover Ratio