3. On January 1, 2017 Aqua Company had Accounts Receivable of $100,000 and on December 31, 2017 Accounts Receivable of $150,000. Aqua also reported Sales Revenue of $250,000 for the year. Sales Discounts of $10,000 and Sales Returns and allowances of $4,000. What is the accounts receivable turnover? a. 2.89 b. 2 c. 2.36 d. 1.57 4. On January 1, 2017 Aqua Company had Accounts Receivable of $100,000 and on December 31, 2017 Accounts Receivable of $150,000. Aqua also reported Sales Revenue of $250,000 for the year. Sales Discounts of $10,000 and Sales Returns and allowances of $4,000 were reported. What is the accounts receivable turnover? a. 232 b. 183 c. 193 d. 155