The following information (in $ millions) comes from the Annual Report of Saratoga Springs Co. for the year ending 12/31/2021: Year ended 12/31/2021 Net sales $ 8,139 Cost of goods sold 4,957 Selling and administrative expense 2,099 Interest expense 606 Income before taxes 477 Net income 648 12/31/2021 12/31/2020 Cash and cash equivalents $ 1,165 $ 83 Receivables, net 1,200 854 Inventories 1,245 709 Land, buildings and equipment at cost, net 13,690 4,034 Total assets $ 17,300 $ 5,680 Total current liabilities $ 5,937 $ 2,399 Long-term debt 5,781 2,411 Total liabilities $ 11,718 $ 4,810 Total stockholders' equity $ 5,582 $ 870 Required: Compute the receivables turnover ratio for 2021