The following information is available for Metlock, Inc.: Accounts receivable Inventory Net credit s

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The following information is available for Metlock, Inc.: Accounts receivable Inventory Net credit sales Cost of goods sold Net Income 2017 $ 369000 290000 3171000 1822000 318000 2016 $ 356000 357000 2623000 855000 172000 The accounts receivable turnover for 2017 is 8.9 times. 8.7 times 8.6 times 4.4 times.