Wilson, Inc. provides the following data: 2017 2016 Cash $41,000 $25,000 Accounts Receivable, Net 128,000 62,000 Merchandise Inventory 71,000 50,000 Property, Plant, and Equipment, Net 195,000 120,000 Total Assets $435,000 $257,000 Net Credit Sales $280,000 Cost of Goods Sold (130,000) Gross Profit $150,000 Calculate accounts receivable turnover ratio form 2017. (Round your answer to two decimal places.)