Beginning of the year Accounts recievable balance was $$18,300.$

Net sales $($all on account$)$ for the year was $$106,200.$ Bonita does not offer cash discounts.

Collections on Accounts Recievable during the year were $$82,900.$

Bonita is planning to factor some accounts receivable at the end of the year. Accounts totalling $$12,300$ will be transferred to Credit Finance, inc. with recourse. Credit Finance will retain $5\%$ of the balances for probable adjustments and assesses a finance charge of $4\%.$ The fair value of the recourse obligation is $$1,052.$

Compute Bonita's accounts recevable turnover for the year, assuming the receivables are sold.