Receivable turns problem - help!

Hi all,

I am trying to analyse a financial statement to work out the receivable turns. I know the formula is credit sales / average AR. However I can't find "credit sales" on the income statement.

How do I work this out then?

Please help I've been trying to find the answer on google for the last 5 hours and I just can't. The statements I am looking at are for ArcelorMittal.

Thanks in advance

I've found a tutorial and it says "if you cant find credit sales on the income statement use total sales"

But this cant be right because sales on credit could vary soo much in that total sales. I mean sales on credit could be 100,000 of that 1,000,000 or it could be 900,000 of that 1,000,000. I am not going to get an accurate answer by using total sales?

arghhh!!