Excerpts from Stealth Company's December 31, 2021 and 2020, financial statements are presented below: 2021 2020 Accounts receivable $ 30,000 $ 43,000 Inventory 30,000 41,000 Net sales (all credit) 196,000 197,000 Cost of goods sold 118,000 113,000 Total assets 429,000 414,000 Total stockholders' equity 245,000 229,000 Net income 39,000 33,000 Stealth Company's 2021 receivables turnover ratio is: Multiple Choice 14.30 times. 5.37 times. 3.93 times. 6.55 times