107 (1 point) National, Inc. provides the following data: 2019 2018 Cash $45,000 $25,000 Accounts Receivable, Net 138,000 62,000 Merchandise Inventory 70,000 50,000 Property, Plant, and Equipment, Net 200,000 120.000 $453,00 $257.00 Total Assets O 0 For the year ending December 31, 2019: $250,00 Net Credit Sales Cost of Goods (110,00 Sold O $140,00 0 Gross Profit Calculate the accounts receivable turnover ratio for 2019. (Round your answer to two decimal places.) Calculate the accounts receivable turnover ratio for 2019. (Round your answer to two decimal places.) A) 5.00 times B) 3.28 times C) 1.81 times D) 2.50 times