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A much better version of the video covering the worst ratio of them all. It won't get updated in the Apple Store until after the exam thanks to Apple's waiting times, but you can view and download the video from here! And, technically, the Board's ratio is REALLY wrong but the version I have here is better but still not perfect. The proper ratio should be Credit Sales/(Beginning Accounts accounts receivable turnover + Ending Accounts Receivable)/2 (so you have an average of how much you were owed at the start and finish of the year, rather than just how much you were owed at the end of the year, like in the simplified version I've put here). Anyway, if it's multiple choice, just use the Board's shithouse version. If it's short answer, use the better version from the video or the best version above.