The following information is available for ABC Company at December $31$:

Cash

Average Accounts Receivable

Average Bad Debt Allowance

ABC Company

$35\mathrm{.}000$

$7,000$

$1\mathrm{.}000$

Average Inventory

Sales Revenue on Account

Bad Debt Expense

$12,000$

$72,000$

$800$

What is the Accounts Receivable turnover for ABC Company?

Round your answer to the nearest whole number.