with the following information, how do I find accounts receivable turnover ratio?

At December 31, 2019, Blue Co. reported the following information on its balance sheet.

Accounts receivable		$ 968,400
Less: Allowance for doubtful accounts		78,400

During 2020, the company had the following transactions related to receivables.

1.		Sales on account		$ 3,713,900
2.		Sales returns and allowances		50,800
3.		Collections of accounts receivable		2,804,000
4.		Write-offs of accounts receivable deemed uncollectible		90,600
5.		Recovery of bad debts previously written off as uncollectible		28,100