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In $2025,$ Cullumber Company has net credit sales of $$1,832,000$ for the year. It had a beginning accounts receivable $($net$)$ balance of $$109,000$ and an ending accounts receivable $($net$)$ balance of $$120,000.$

$($a$)$

Compute Cullumber's accounts receivable turnover. $($Round answer to $1$ decimal place, eg$.12\mathrm{.}5.)$

Accounts receivable turnover times

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$($h$)$