Following are the financial statements for Starman Corporation for the year ended December 31,2013.Assume that all balance sheet amounts represent both average and ending figures. 
What is the receivable turnover for this corporation?
Definitions:
Market Efficiency
The degree to which stock prices reflect all available, relevant information, making it impossible to consistently achieve higher returns.
Surplus
A situation where the quantity of a product or service supplied exceeds the quantity demanded at the current price.
Binding Price Floor
An enforced price limit by authorities that prevents prices from falling below a certain level, causing excess supply.
Surplus
A situation where the quantity supplied of a good exceeds the quantity demanded, often leading to a decrease in prices.
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