Alpha Company has the following account balances information for fiscal year 2015 & 2016 (all balances are normal): Alpha Company December 31 Accounts 2016 2015 Accounts Receivable $40,000 $32,000 Merchandise Inventory 57,000 50,000 Office Supplies 25,000 20,000 Credit Sales 950,000 740,000 Interest Income 25,000 20,000 Cost of Goods Sold 460,000 385,000 1. What is the FY 2016 accounts receivable turnover ratio? Enter the answer as a number rounded to one decimal place followed by a space and the word times.