The 5 ratio problems use the data below. What is the Accounts Receivable Turnover ratio as of December 31, 2020? Answer to the nearest decimal point (for example, 120.5). Balance as Of December 31st 12/31/2020 12/31/2019 Cash $ 200 $ 600 Accounts Receivable 1,000 800 Inventory 2,000 1,600 Total Current Assets 3,200 3,000 Other Assets 600 400 Total Assets $ 3,800 $ 3,400 Current Liabilities $ 1,600 $ 2,200 Other Liabilities 1,200 200 Total Liabilities 2,800 2,400 Stockholders' Equity 1,000 1,000 Total Liabilities and S/H Equity $ 3,800 $ 3,400 12/31/2020 Sales $ 4,500 Cost of Goods Sold 3,600 Gross Profit 900 Selling, General & Admin. Expenses 300 Net Income 600