Carla Vista Ltd. is a small restaurant and culinary business started four years ago by Sharon Lee. Initially the company's operations consisted of a small diner. In 2023, the company added online culinary lessons to expand sales. The online culinary events are sold to corporations that provide the lessons as performance incentives to their employees. As the culinary lessons side of the business grew in 2024, the company purchased a used vehicle to deliver meal kits to be used for the lessons. All sales in the diner are cash, debit, or credit card, but culinary lessons, which are sold to corporations, are invoiced after the event with payment due in 30 days. Most of the company's suppliers offer terms of 15 days. Selected financial information for Carla Vista Ltd. follows. (f1) Your answer is incorrect. Calculate the company's accounts payable turnover ratio for 2024. (Round answers to 1 decimal place, e.g. 18.4.)