The Corporation's inventory was $24,000 and $28,000 at the end of years 1 and 2, respectively. The Corporation's accounts receivable were $30,000 and $35,000 at the end of years 1 and 2, respectively. The year 2 sales (all sales were credit sales) and cost of sales were $400,000 and $330,000, respectively. Compute the year 2 accounts receivable turnover ratio (round all calculations to 2 decimal places). Show your work for chance at partial credit.