Selected financial statement Data for Ibra Co. are presented below Items December 31, 2019 December 31, 2018 85,000 65,000 Inventory Account payable Equipment Net Income 77,000 500,000 68,000 625,000 515,000 Accounts Receivable Land 450,000 100,000 200,000 25,000 80,000 400,000 Short-term Investments Cash 20,000 Notes Payable (Short-Term) 18,000 30,000 22,000 23,000 During 2019, Net Sales were OMR 810,000, and Cost of Goods Sold was OMR 615,000 The Accounts Receivable Turnover Ratio for December 31, 2019 is: Select one