Libscomb Technologies' annual sales are $6,234,670 and all sales are made on credit, it purchases $3,299,619 of materials each year (and this is its cost of goods sold). Libscomb also has $597,625 of inventory, $513,399 of accounts receivable, and $431,570 of accounts payable. Assume a 365 day year.

What is Libscomb’s Receivables Turnover?