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Determine the formula for the accounts payable turnover. I hen complete the formula and calculate the accounts payable turnover ratios at the end of $2020$ and $2021.($Enter amounts in millions.$)$

$\backslash$table$[[,,$n suppliers $($or COGS$),,,$Average accounts payable,$=,$Accounts payable turnover$],[2021,$$$,1,932,,$$$,161,=,12],[2020,,1710,,,,=,]]$