what is the accounts receivable turnover?

Balance Sheet December 31, 2021 630,000 189.000 275,000 1,875,000 Cash Accounts receivable (net) Inventories Plant and equipment, net of depreciation Patents Other intangible assets Total Assets 750,000 350,000 Accounts payable 1,950,000 Income taxes payable 2,439,000 Miscellaneous accrued payables Bonds payable (8%, due 2023) 1,983,000 Preferred stock ($100 par, 6% 261,000 cumulative nonparticipating) 75,000 Common stock (no par, 60,000 7,058,000 shares authorized, issued and outstanding) Retained earnings Treasury stock-1,500 shares of preferred Total Equities 1,125,000 2,439,000 (225,000) $ 7,058,000 Patel Corporation Income Statement Year ended December 31, 2021 Net sales Cost of goods sold Gross profit Operating expenses (including bond interest expense) Income before income taxes Income tax Net income 9,000,000 6,000,000 3,000,000 1.500,000 1.500.000 450,000 $ 1.050,000