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The following information is available for Oakland Company:
2014 2013
Accounts receivable $ 430,000 $ 460,000
Inventory 280,000 320,000
Net credit sales 2,670,000 1,600,000
Cost of goods sold 1,860,000 1,060,000
Net income 300,000 170,000
The accounts receivable turnover ratio
for 2014 is
