Dohn Corporstion has provided the following finencisl dsta:

$\backslash$table$[[\backslash$table$[[$Balance Sheet$],[$December $31,$ Year $2$ and$]],$ear $1,$Year $1],[$Assets$],[$Current assets:$],[$Cash$,$$$227,969,$$$150,000],[$Accounts receivable, net,$134,9\backslash$theta $\backslash$theta $,130,000],[$Inventory$,150,\backslash$theta $\backslash$theta $\backslash$theta $,130,900],[$Prepaid expenses,$83,000,8\backslash$theta $,\backslash$theta $\backslash$theta $\backslash$theta $],[$Total current assets,$594,000,490,060],[$Plant & equipment, net,$769,9\backslash$theta $\backslash$theta $,840,060],[$Total assets,$$1,363,9\backslash$theta $\backslash$theta $,$$$1,33\backslash$theta $,\backslash$theta $0\backslash$theta $],[\backslash$table$[[$Liabilities and Stockholders' Equity$],[$Current liabilities:$]]],[$Accounts payable,$$2\backslash$theta $\backslash$theta $,\backslash$theta $\backslash$theta $\backslash$Theta $,$$$18\backslash$theta $,\backslash$theta $\backslash$theta $\backslash$theta $],[$Accrued liabilities,$63,900,70,069],[$Notes payable, short term,$71,\backslash$theta $\backslash$theta $\backslash$theta $,60,000],[$Total current liabilities,$334,969,31\backslash$theta $,\backslash$theta $6\backslash$theta $],[$Bonds payable,$290,900,290,000],[$Total liabilities,$624,\backslash$theta $\backslash$theta $,600,909],[$Stockholders$\text{'}$ equity:$],[$Common stock, $$5$ par value,$4\backslash$theta $,\backslash$theta $\backslash$Theta $,400,\backslash$theta $00],[$Additional paid$-$in capital,$5\backslash$theta $,\backslash$theta $\backslash$theta $\backslash$theta $,50,800],[$Retained earnings,$289,09,28\backslash$theta $,\backslash$theta $0\backslash$theta $],[$Total stockholders' equity,$739,99,730,969],[$Total liabilities & stockholders' equity,$$1,363,969,$$$1,330,900]]$

$\backslash$table$[[$Income Statement,,$],[$For the Year Ended December,$31,,$Year $2],[$Sales $($all on account$),$$$,1,37\backslash$theta $,\backslash$theta $\backslash$theta G$],[$cost of goods sold,,$85\backslash$theta $,06$c$],[$Gross margin,,$52\backslash$theta $,\backslash$theta $\backslash$theta $6],[$Operating expenses,,$482,692],[$Net operating income,,$37,308],[$Interest expense,,$21,\backslash$theta $\backslash$theta $\backslash$theta $],[$Net income before taxes,,$16,308],[$Income taxes $(35\%),,5,708],[$Net income,,$$10,600]]$

Dividends on common stock during Year $2$ totaled $$1,600.$ The market price of common stock ot the end of Yesr $2$ wss $$2\mathrm{.}37$ per share.

The compony's sccounts receivable turnover for Year $2$ is closest to: