To improve the credit and collection policies of Maine Corporation, the following data for 20CY were gathered for study: Accounts receivable, January 1 P 112,000 Accounts receivable, December 31 140,000 Bad debts losses 6,300 Allowance for uncollectible accounts, January 1 10,500 Allowance for uncollectible accounts, December 31 7,000 Sales (all sales were made on credit) 630,000 What was the accounts receivable turnover (rounded to the nearest centavo)?