The 2020, 2021 and 2022 partial balance sheets for Cullumber Manufacturing Company appear below. 2020 2021 2022 Current assets Cash Accounts receivable, net Inventory Total current assets Plant & equipment, net $23000 $ 19000 $ 17000 31000 23000 27000 25000 33000 31000 79000 75000 75000 65000 63000 43000 $144000 $138000 $118000 Total assets Net credit sales for Cullumber were $129000 for 2020, $123120 for 2021 and $117000 for 2022, while cost of goods sold was $87000 for 2020, $85000 for 2021 and $75000 for 2022. What is the accounts receivable turnover for 2021? 3.40 times 4.25 times 5.35 times 4.56 times