19) The accounts receivable turnover ratio measures A) a company's ability to pay its current liabilities with its current assets B) how many days it takes, on average, to collect receivables C) how many days it takes, on average, to sell the inventory D) the number of times a company collects the average accounts receivable balance in a year 20) Libolt Sales provides the following information: Net credit sales: $790,000 Beginning net accounts receivable: $43,000 Ending net accounts receivable: $20,000 Calculate the accounts receivable turnover ratio. (Round your answer to the nearest whole number.) A) 18 times B) 25 times C) 40 times D) 37 times