The following data are taken from the financial statements of Rainsberger Company.

2015	2014
Accounts receivable (net), end of year	$561,700	$507,000
Net sales on account	3,967,500	3,181,000
Terms for all sales are 1/10, n/60.

(a1) Compute for each year the accounts receivable turnover. At the end of 2013, accounts receivable (net) was $440,200.(Round answers to 1 decimal place, e.g. 1.6.)

2015	2014
Accounts receivable turnover	times	times