The following information was available for the year ended December 31, 2013:

Net sales

$

803,000

Average accounts receivable for the year

$

38,700

Cost of goods sold

598,600

Accounts receivable at year-end

30,800

Average inventories for the year

162,000

Inventories at year-end

157,450

	Calculate the accounts receivable turnover for 2013. (Round your answer to 1 decimal place.)