Excerpts from Stealth Company's December 31, 2021 and 2020, financial statements are presented below: Accounts receivable Inventory Net sales (all credit) Cost of goods sold Total assets Total stockholders' equity Net income 2021 2020 $ 29,500 $ 41,000 33,000 44,000 199,000 199,000 120,000 114,000 436,000 406,000 243,000 232,000 38,000 38,000 Stealth Company's 2021 receivables turnover ratio is