The Deck Food Company accounts show the following for the fiscal year ended September:

Gross sales	$XXX
Sales returns and allowances	XX
Net sales	$451,357
Accounts receivable (net):
On 9/30/15	$ 123,470
On 9/30/16	117,256

What is the turnover of accounts receivable?

Answer to nearest two decimal places without any commas or words (e.g. 1.25 not 1.25 times or 125%). Enter a negative number as -10 not (10).