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The 2020, 2021 and 2022 partial balance sheets for Sunland Manufacturing Company appear below. Net credit sales for Sunland were $134000 for 2020,$128000 for 2021

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The 2020, 2021 and 2022 partial balance sheets for Sunland Manufacturing Company appear below. Net credit sales for Sunland were $134000 for 2020,$128000 for 2021 and $122000 for 2022 , while cost of goods sold was $92000 for 2020,$90000 for 2021 and $80000 for 2022. What is the accounts receivable turnover for 2021 ? 4.00 times 4.57 times 3.00 times 3.76 times

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