Missoula Inc. reported the following selected financial statement data: Cash Accounts receivable (net) Inventory Plant assets (net) Total assets Liabilities Shareholders' equity Net sales Cost of goods sold Net income Dec 31, 2020 $ 43,000 61,000 81,000 223,000 444,000 158,000 286,000 353,000 233,000 33,000 Dec 31, 2021 $ 51,500 78,000 85,000 244,000 421,000 158,000 263,000 417,000 306,000 51,000 Required: Compute the receivables turnover ratio for 2021. Receivables tumover ratio