Using the information below, calculate the Receivables Turnover ratio. 8 Account Name Sales Revenue Sales Discounts Wage Expense Interest Expense Cost of Goods Sold Bad Debt Expense Sales Returns and Allowances Amount $307,000 $14,000 $38,000 $5,000 $116,000 $30,000 $24,000 Net Accounts Receivable at the beginning of the year: $44,000 Net Accounts Receivable at the end of the year: $81,000 0 4.912 0 3.824 0.480 O 4.304 O 1.280 O 3.321