3. Information from the 2020 income statement of Becker Company follows: Sales... Gross profit on sales. $320,000 138,000 Operating income... Income before taxes. Net income.. 32,000 22,000 16,800 If the company's 2020, accounts receivable were $23,200 and $28,000 at January 1 and December 31, 2020, respectively, what was the company's accounts receivable turnover? a. 7.1 times. b. 5.4 times. c. 12.5 times. d. 3.9 times. e. 10.1 times.