Lisa Inc.'s balance sheet appears below: Lisa Inc. Statement of Financial Position December 31 (in thousands) Year 2 Year 1 Cash $ 28 $ 21 Marketable securities 18 12 Accounts receivable (net) 44 26 Inventories 59 47 Prepaid expenses 13 19 Total current assets 162 125 Land 151 122 Building (net) 75 88 Equipment (net) 138 149 Total long-term assets 364 359 Total assets $526 $484 Accounts payable $ 47 $ 34 Accrued interest 20 20 Short-term notes payable 25 14 Total current liabilities 92 68 Long-term notes payable 11 11 Bonds payable 16 16 Total long-term liabilities 27 27 Total liabilities 119 95 Preferred stock $(100 par value, 8%) 100 100 Common Stock $(10 par value) 160 160 Additional paid-in capital--common stock 79 79 Retained earnings 68 50 Total stockholders equity 407 389 Total liabilities & equity $526 $484 The company's sales for the year were $307 thousand, its cost of goods sold was $209 thousand, and its net income was $35 thousand. All sales were on credit. Preferred dividends for the year were $8 thousand. Lisa Inc.'s accounts receivable turnover for Year 2 was closest to