Crane Manufacturing Company reported net sales (all credit) of $133,000 and $152,750 for 2020 and 2021, respectively and net income of $37,000 and $45,000 for 2020 and 2021, respectively. Crane's 2020 and 2021 balance sheets appear below: 2020 2021 Current Assets Cash $29,000 $27,999 Accounts receivable, net 33,000 32,000 Inventory 45,000 40,086 Total current assets 107,000 100,085 Plant & equipment, net 73,000 52,915 Total assets $180,000 $153,000 Current liabilities $33,000 $42,993 Noncurrent liabilities 73,000 52,938 Total Liabilities 106,000 95,931 Stockholders' equity Common stock 15,000 14,994 Additional paid-In capital 17,000 16,983 Retained earnings 42,000 25,092 Total stockholders' equity 74,000 57,069 Total liabilities and stockholders' equity $180,000 $153,000 Calculate the accounts receivable turnover for 2021. (Round answer to 2 decimal places, e.g. 52.75.) Accounts receivable turnover times