Missoula Inc. reported the following selected financial statement data:

	Dec 31, 2020				Dec 31, 2021
Cash	$	39,000			$	45,500
Accounts receivable (net)		57,000				70,000
Inventory		77,000				81,000
Plant assets (net)		219,000				236,000
Total assets		432,000				413,000
Liabilities		154,000				154,000
Shareholders' equity		278,000				259,000
Net sales		349,000				381,000
Cost of goods sold		229,000				298,000
Net income		29,000				43,000

Required: Compute the receivables turnover ratio for 2021.