Excerpts from Stealth Company's December 31, 2021 and 2020, financial statements are presented below: 2021 2020 Accounts receivable Inventory Net sales (all credit) Cost of goods sold Total assets Total stockholders' equity Net income $ 29,500 $ 41,000 34,000 38,000 194,000 188,000 118,000 111,000 431,000 413,000 248,000 234,000 37,500 36,000 Stealth Company's 2021 receivables turnover ratio is