12.

Based on the following data, what is the accounts receivable turnover?

Sales on account during year	$596,698
Cost of goods sold during year	189,295
Accounts receivable, beginning of year	47,725
Accounts receivable, end of year	49,872
Inventory, beginning of year	94,672
Inventory, end of year	104,067

a.3.2

b.5.7

c.12.2

d.12.5