Cash Flow from Operations Calculation and Accounts Receivable Turnover Ratio Analysis:

UVWX Company provides the following financial information:

• Net Income: $200,000
• Depreciation Expense: $40,000
• Increase in Accounts Receivable: $20,000
• Average Accounts Receivable: $80,000

Calculate the cash flow from operations and analyze the accounts receivable turnover ratio for UVWX Company.