The following data are taken from the financial statements of Sheffield Company. 2022 2021 Accounts receivable (net), end of year $570,000 $495,000 Net sales on account 3,940,500 3,053,500 Terms for all sales are 1/10, n/45 (a1) Compute for each year the accounts receivable turnover. At the end of 2020, accounts receivable (net) was $490,000. (Round answers to 1 decimal place, e.g. 1.6.) Accounts receivable turnover 2022 times 2021 times