At December 31, 2019, Metlock Co. reported the following information on its balance sheet.

Accounts receivable		$969,600
Less: Allowance for doubtful accounts		81,900

During 2020, the company had the following transactions related to receivables.

1.		Sales on account		$3,695,100
2.		Sales returns and allowances		49,700
3.		Collections of accounts receivable		2,810,200
4.		Write-offs of accounts receivable deemed uncollectible		89,700
5.		Recovery of bad debts previously written off as uncollectible		27,650

Compute the accounts receivable turnover for 2020 assuming the expected bad debt information provided in (c). (Round answer to 2 decimal places, e.g. 25.25.)

Accounts receivable turnover ratio

enter the Accounts receivable turnover ratio in times rounded to 2 decimal places

times