As of Dec 31
	2012			2011
assets
Cash	$	15,000		$	12,000
Marketable securities		18,000			6,000
Accts receivable (net)		52,000			46,000
Inven.		130,000			142,000
Prepaid items		26,000			9,000
Total current assets		241,000			215,000
Investments		26,000			21,000
Plant (net)		268,000			259,000
Tot. assets	$	565,000		$	521,000
Tot. current liabilities		161,452			143,952
Tot. Noncurrent Liabilities		130,000			129,000
Tot. Liabilities		291,452			272,952
Tot. liabilities & stockholders' equity	$	565,000		$	521,000

State of Income & Retained Earnings Years End Dec 31
	2012			2011
Revenues
Sales (net)	$	230,000		$	210,000
Other revenues		9,000			4,000
Tot. revenues		239,000			214,000
Expenses
Cost of goods sold		119,500			102,720
Selling, general, and administrative expenses		55,000			51,000
Interest expense		9,000			7,200
Income tax expense		22,200			21,232
Tot. expenses		205,700			182,152
Net earnings (net income)	$	33,300		$	31,848
Retained earnings, January 1		108,048			84,000
Less: Preferred stock dividends		2,800			2,800
Common stock dividends		5,000			5,000
Retained earnings, December 31	$	133,548		$	108,048

What is the Accounts Receivable Turnover (beginning receivables at January 1, 2011, were $49,000) in 2011 and 2012?

So, we do your homework and you get the credit? Doesn't work that way here.