Suppose the $2025$ financial statements of $3M$ Company report credit sales of $$22\mathrm{.}20$ billion. Accounts receivable $($net$)$ are $$2\mathrm{.}90$ billion at the beginning of the year and $$3\mathrm{.}10$ billion at the end of the year.

$($a$1)$

Compute $3$M$\text{'}$s accounts receivable turnover. $($Round answer to $1$ decimal place, e$.$g$.12\mathrm{.}5.)$

Accounts receivable turnover times