Following are the financial statements for Starman Corporation for the year ended December 31, 2009. Assume that all balance sheet amounts represent both average and ending figures. 
What is the receivable turnover for this corporation? Round your answer to one decimal place.
Definitions:
Start-up
A newly established business, often in the early stages of development and focusing on a unique product or service.
Profit Shares
Refers to the portion of a company's profits distributed to its shareholders or used as an incentive mechanism for employees.
Technological Breakthrough
A significant innovation or discovery that dramatically advances a field or industry.
Nuclear Energy
A form of energy produced through nuclear reactions, such as in nuclear fission or fusion, often used for generating electricity.
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