LMN Enterprises reported the following data for the year ended December 31, 2023:

• Beginning Accounts Receivable: $20,000
• Ending Accounts Receivable: $25,000
• Sales Revenue: $100,000

Calculate the accounts receivable turnover ratio for LMN Enterprises. Interpret the ratio and discuss its significance in assessing LMN Enterprises' efficiency in managing its accounts receivable and collecting payments from customers. Additionally, compare LMN Enterprises' accounts receivable turnover ratio with industry averages and analyze its implications for the company's liquidity and cash flow management.