Presented below is information for Kingbird Company.

$1.$ Beginning$-$of$-$the$-$year Accounts Receivable balance was $$16,100.$

$2.$ Net sales $($all on account$)$ for the year were $$109,000.$ Kingbird does not offer cash discounts.

$3.$ Collections on accounts receivable during the year were $$81,000.$

Kingbird is planning to factor some accounts receivable at the end of the year. Accounts totaling $$10,800$ will be transferred to Credit Factors, Inc. with recourse. Credit Factors will retain $5\%$ of the balances for probable adjustments and assesses a finance charge of $4\%.$ The fair value of the recourse obligation is $$1,165.$ Compute Kingbird$$s accounts receivable turnover for the year, assuming the receivables are sold