Brief Exercise $12-6($Algo$)$ Calculate rec$$ivables turnover $($LO$12-3)$

Universal Sports Supply began the year with an accounts receivable balance of $$130,000$ and a year$-$end balance of $$150,000.$ Credit sales of $$645,000$ generate a gross profit of $$215,000.$

Calculate the receivables turnover ratio for the year.

$\backslash$table$[[$Receivables Turnover Ratio$],[,$Numerator$/$Denominator$,,$Amounts,$],[$Universal Sports Supply,,$=,,$times$]]$