The financial data for Cullumber Furniture Inc. and Ivanhoe Foodland Ltd. for the current year are as follows (amounts in thousands): Annual Sales Accounts Receivable Jan. 1 Accounts Receivable Dec. 31 Cullumber Furniture $84,840 $6,880 $9,340 Ivanhoe Foodland 42,140 1,250 1,780 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.) Cullumber Furniture Ivanhoe Foodland Accounts receivable turnover times times