At December 31, 2010, Leis Co. reported the following information on its balance sheet.
Accounts receivable $960,000
Less: Allowance for doubtful accounts 80,000

During 2011, the company had the following transactions related to receivables.

1. Sales on account $3,200,000
2. Sales returns and allowances 50,000
3. Collections of accounts receivable 2,810,000
4. Write-offs of accounts receivable deemed uncollectible 90,000
5. Recovery of bad debts previously written off as uncollectible 24,000

Compute the accounts receivable turnover ratio for 2011. (Round answer to 2 decimal places, e.g. 10.50.)
(       )times. 이 괄호에 들어갈 숫자를 구하시오.
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일단, Accounts receivable turnover ratio 가 정확히 무엇인지 잘 모르겠습니다.
한글로 번역하면 A/R의 회전율인데, 네이버 검색해보니까 '매출채권회전율=순외상매출액/연평균매출채권 잔액'이라고 나오네요

그래서 전 1번에서 2번을 뺀 금액 (3,200,000 - 50,000)을 현재 가진 채권액 1,210,000로 나눈 갚인 2.60으로 했는데 틀리다고 나오네요.
연평균매출채권 잔액이라는 것이 작년 A/R과 올해 A/R 평균을 말하는건가요?