The following balance sheet information was provided by O'Connor Company:

Assets Year $2$ Year $1$

Cash $$4,000$ $$2,000$

Accounts receivable $15,00012,000$

Inventory $$35,000$ $$38,000$

Assuming that net credit sales for Year $2$ totaled $$270,000,$ what is the company's most recent accounts receivable turnover?

Multiple Choice

$18$ times

$20$ times

$22\mathrm{.}5$ times

$7\mathrm{.}7$ times