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Corona Company's balance sheet accounts follow: At December 31 2014 2013 2012 Assets Cash $30,070 $35,367 $35,388 Accounts receivable, net 82,236 58,199 45,358 Merchandise inventory

Corona Company's balance sheet accounts follow:

At December 31 2014 2013 2012
Assets
Cash $30,070 $35,367 $35,388
Accounts receivable, net 82,236 58,199 45,358
Merchandise inventory 99,322 77,695 50,301
Prepaid expenses 12,532 12,303 7,635
Plant assets, net 246,056 223,136 203,748
Total assets

$470,216

$406,700

$342,430

Liabilities and Equity
Accounts payable $114,462 $73,539 $49,057
Long-term notes payable secured by mortgages on plant assets 92,195 94,223 77,237
Common stock, $10 par value 164,500 164,500 164,500
Retained earnings 99,059 74,438 51,636
Total liabilities and equity

$470,216

$406,700

$342,430

What is Corona Company's accounts receivable turnover ratio for 2013, assuming net sales for the period were $1,286,257?

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