The financial data for Carla Vista Foods Inc. and Sandhill Enterprises Ltd. for the current year are as follows (amounts in thousands): Annual Sales Accounts Receivable Jan. 1 Accounts Receivable Dec. 31 $56.170 $5,990 $7.590 29.790 1,690 2.230 Carla Vista Foods Sandhill Enterprises (a) Calculate the accounts receivable turnover for each company assuming that all sales are on account. (Round answers to 1 decimal place, e.g. 18.4.) Carla Vista Foods Sandhill Enterprises Accounts receivable turnover times times