The 2020, 2021 and 2022 partial balance sheets for Pharoah Manufacturing Company appear below. 2020 2021 2022 Current assets Cash Accounts receivable, net Inventory Total current assets Plant & equipment, net Total assets $37000 $ 33000 $ 31000 45000 37000 41000 39000 47000 45000 121000 117000 117000 79000 77000 57000 $200000 $194000 $174000 Net credit sales for Pharoah were $143000 for 2020, $136940 for 2021 and $131000 for 2022, while cost of goods sold was $ 101000 for 2020, $99000 for 2021 and $89000 for 2022. What is the accounts receivable turnover for 2021? Net credit sales for Pharoah were $143000 for 2020, $136940 for 2021 and $131000 for 2022, while cost of goods sold was $ 101000 for 2020, $99000 for 2021 and $89000 for 2022. What is the accounts receivable turnover for 2021? 3.70 times 3.34 times 3.18 times 2.54 times