TB MC Qu$.7-125($Static$)$ Excerpts from Huckabee Company's...

Excerpts from Huckabee Company's December $31,2024$ and $2023,$ financial statements are presented below:

$20242023$

Accounts receivable $ $80,000$ $ $72,000$

Merchandise inventory $58,00072,000$

Net sales $400,000372,000$

Cost of goods sold $240,000220,000$

Huckabee's $2024$ receivables turnover $($rounded$)$ is: