The 2020, 2021 and 2022 partial balance sheets for Wildhorse Manufacturing Company appear below. 2020 2021 2022 Current assets Cash Accounts receivable, net Inventory Total current assets Plant & equipment, net Total assets $42000 $ 38000 $ 36000 50000 42000 46000 44000 52000 50000 136000 132000 132000 84000 82000 62000 $220000 $214000 $194000 Net credit sales for Wildhorse were $148000 for 2020, $142140 for 2021 and $136000 for 2022, while cost of goods sold was $106000 for 2020. 5104000 for 2021 and 594000 for 2022. What is the accounts receivable turnover for 2021