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:
Control Operations
Procedures or actions implemented to manage or regulate processes, systems, or machines to ensure they function within desired parameters.
Business
An organization or enterprising entity engaged in commercial, industrial, or professional activities.
Justification Reports
Documents that provide reasons and evidence to support a particular action, decision, or proposal.
Proposals
Documents or presentations that offer a plan or suggestion, aiming to persuade the recipient to take a specific course of action.
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