Condensed financial data are presented below for the Hawkeye Inc.

$202,201$

Accounts receivable

$268,500,231,000$

Inventory

$313,500,258,500$

Total current assets

$671,000,566,000$

Intangible assets

$51,000,61,000$

Total assets

$826,000,696,000$

Current liabilities

$253,500,201,000$

Long$-$term liabilities

$78,500,76,000$

Sales

$1,641,000$

Cost of goods sold

$983,500$

Interest expense

$12,000$

Income tax expense

$78,500$

Net income

$128,500$

Cash flow from operations

$72,000$

Cash flow from investing activities

$-5,000$

Cash flow from financing activities

$-61,500$

Tax rate

$0\mathrm{.}3$

Assuming all the sales are the credit sales, the accounts receivable turnover ratio of $202$ is $($round to the nearest $2$ decimal places$)$: