Current Attempt in Progress Cullumber Manufacturing Company reported net sales (all credit) of $145,000 and $165,095 for 2020 and 2021, respectively and net income of $49.000 and $57,000 for 2020 and 2021, respectively. Cullumber's 2020 and 2021 balance sheets appear below. 2020 2021 $41,000 $40,086 45,000 44,000 56,000 54,978 Current Assets Cash Accounts receivable, net Inventory Total current assets Plant & equipment, net Total assets Current liabilities 142.000 139,064 85.000 64936 $227.000 $204,000 $45,000 $54,978 85.000 64.974 Noncurrent liabilities 130.000 119,952 Total Liabilities Noncurrent liabilities 85,000 64,974 Total Liabilities 130.000 119,952 Stockholders' equity Common stock 27,000 27,132 Additional paid-In capital 29,000 29,070 Retained earnings 41,000 27,846 Total stockholders' equity 97,000 84,048 Total liabilities and stockholders' equity $227,000 $204,000 X Your answer is incorrect. Calculate the accounts receivable turnover for 2021. (Round answer to 2 decimal places, eg. 52.75.) Accounts receivable turnover 2.98 times