Summary information from the financial statements of two companies competing in the same industry follows. Barco Company Kyan Company Data from the current year's income statement Sales Cost of goods sold Interest expense Income tax expense Net income Basic earnings per share Cash dividends per share $790,000594,1007,90015,185172,8154,32$907,200646,50014,00025,045221,6554.70 Beginning-of-year balance sheet data Accounts receivable, net Merchandise inventory Total assets Common stock, $5 par value Retained earnings 4.32 4.70 3.76 4.00 $26,80055,600378,000200,00079,385$55,200115,400362,500236,00063,645 companies compute the accounts (including notes) receivable tumover