Excerpts from Hulkster Company's December 31, 2021 and 2020, financial statements are presented below: 2021 Accounts receivable $ 42,000 2020 $ 37,000 Merchandise inventory 29,000 37,000 Net sales 213,300 200,000 Cost of goods sold 116,000 109,000 Total assets 427,000 406,000 Total shareholders' equity 242,000 226,000 Net income 34,000 29,000 Hulkster's 2021 receivables turnover is: (Round your answer to 2 decimal places.)