Hartzog Corporation's most recent balance sheet and income statement appear below: 
Dividends on common stock during Year 2 totaled $60 thousand. Dividends on preferred stock totaled $5 thousand. The market price of common stock at the end of Year 2 was $7.04 per share.
-The accounts receivable turnover for Year 2 is closest to:
Definitions:
Cognitive Development Theories
A set of theories that describe the processes and mechanisms by which individuals perceive, think, and gain understanding of their environment as they grow and mature.
Piaget
Refers to Jean Piaget, a Swiss psychologist known for his pioneering work in child development and cognitive psychology.
Vygotsky
A Soviet psychologist known for his theory on social development, emphasizing the significance of social interaction in cognitive development.
Developmentally Appropriate
Activities or educational practices that are suited to the age, individual needs, and developmental stage of children.
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