The following data is for Omar's Company for the years ended June , 30 , 2019 and 2020:

For 2019 : Net Sales = 20,200 End of year receivables, net = 2,850 Beginning of year receivables, net = 2,950

For 2020: Net Sales = 21,500 End of year receivables, net = 3,200

Allowance for doubtful accounts: End of 2020 = 85 End of 2019 = 80 End of 2018 = 75

3. Average gross receivables for 2019 =

2980

2977.5

2975

2980.5

Average gross receivables for 2020 =

3007.5

3100

3110

3107.5 5. Accounts receivables turnover for 2019 equals

6.60

6.78

6.789

6.777