Following is select information for Park Company: 2020 Income Statement Sales Revenue $3,640 Cost of goods sold (1,400) Balance Sheet 2020 December 31, 2019 December 31 Inventories $ 220 $ 280 Accounts payable for inventory purchases 280 340 Total current liabilities 760 820 All inventory purchases were on account. The income tax rate is 20%. The 2020 accounts payable turnover is