Excerpts from Stealth Company's December 31, 2021 and 2020, financial statements are presented below: 2021 2020 Accounts receivable $ 30,000 $ 46,000 Inventory 38,000 39,000 Net sales (all credit) 199,000 189,000 Cost of goods sold 115,000 119,000 Total assets 429,000 409,000 Total stockholders' equity 248,000 226,000 Net income 34,500 35,000 Stealth Company's 2021 receivables turnover ratio is