The following information is available for Fields, Inc.: 12/31/year 2 12/31/year 1 Accounts Receivable $210,000 $240,000 Allowance for Doubtful Accounts 30,000 40,000 Cost of Goods Sold 900,000 700,000 Net Sales 760,000 1,000,000 What was the accounts receivable turnover ratio for year 2?