Excerpts from Stealth Company's December 31, 2021 and 2020, financial statements are presented below: 2021 2020 Accounts receivable $ 29,500 $ 41,000 Inventory 30,000 44,000 Net sales (all credit) 191,000 191,000 Cost of goods sold 117,000 111,000 Total assets 430,000 408,000 Total stockholders' equity 243,000 235,000 Net income 40,000 37,000 Stealth Company's 2021 receivables turnover ratio is