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A Abbott Company presents the following data for 2010 Receivables, end of year, less allowances...

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A Abbott Company presents the following data for 2010 Receivables, end of year, less allowances for losses and discounts of $115,960 $ 2,370,100 Receivables, beginning of year, less allowance for losses and discounts of $102,330 $ 2,443,140 Net Sales $24,417,090 The accounts receivable turnover in times per year is

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