Excerpts from Hulkster Company's December 31, 2021 and 2020, financial statements are presented below: 2021 2020 Account

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Excerpts from Hulkster Company's December 31, 2021 and 2020,
financial statements are presented below: 2021 2020 Accounts
receivable $ 56,000 $ 44,000 Merchandise inventory 36,000 51,000
Net sales 240,000 230,000 Cost of goods sold 130,000 116,000 Total
assets 441,000 413,000 Total shareholders' equity 256,000 233,000
Net income 44,500 36,000 Hulkster's 2021 receivables turnover is:
(Round your answer to 2 decimal places.)