Excerpts from Stealth Company's December 31, 2021 and 2020, financial statements are presented below: 2021 2020 Accounts receivable $ 29,000 $ 46,000 Inventory 32,000 44,000 Net sales (all credit) 197,000 188,000 Cost of goods sold 116,000 120,000 Total assets 428,000 408,000 Total stockholders' equity 247,000 230,000 Net income 36,500 35,000 Stealth Company's 2021 receivables turnover ratio is: