Brief Exercise 18-11 (Part Level Submission) The following data are taken from the financial statements of Rainsberger Company.

2015	2014
Accounts receivable (net), end of year	$516,400	$554,500
Net sales on account	3,906,000	3,008,700
Terms for all sales are 1/10, n/60.

(a1)Compute for each year the accounts receivable turnover. At the end of 2013, accounts receivable (net) was $502,500.(Round answers to 1 decimal place, e.g. 1.6.)

2015	2014
Accounts receivable turnover	times	times