The following information is available for Bramble Corp.:

	2022	2021
Accounts receivable	$ 369,000	$ 345,000
Inventory	277,000	324,000
Net credit sales	2,820,300	2,619,000
Cost of goods sold	1,804,000	852,000
Net income	314000	187000

The accounts receivable turnover for 2022 is:

4.0 times.

7.6 times.

8.2 times.

7.9 times.

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