\begin{tabular}{lrrr} At December 31 & Current Year & 1 Year Ago & 2 Years Ago \\ Assets & & & \\ Cash & $32,639 & $38,152 & $38,198 \\ Accounts receivable, net & 89,700 & 62,900 & 51,000 \\ Merchandise inventory & 113,000 & 82,500 & 58,000 \\ Prepaid expenses & 10,511 & 10,015 & 4,244 \\ Plant assets, net & 291,237 & 269,439 & 223,158 \\ Total assets & $537,087 & $463,006 & $374,600 \\ Liabilities and Equity & & & \\ Accounts payable & $137,747 & $80,595 & $6,931 \\ Long-term notes payable & 104,002 & 109,686 & 85,270 \\ Common stock, $10 par value & 162,500 & 162,500 & 162,500 \\ Retained earnings & 132,838 & 110,225 & 75,899 \\ Total liabilities and equity & $537,087 & $463,006 & $374,600 \\ \hline \hline \end{tabular} The company's income statements for the current year and one year ago follow. Assume that all sales are on credit: Compute accounts receivable turnover