30. Alda Ltd's average accounts receivable for the year 2020 was $150,000. Cost of goods sold was $382,500 and the gross margin was 15 per cent. All sales are made on credit.

What was the accounts receivable turnover?

a.

2.55 times p.a.

b.

2.93 times p.a.

c.

2.8 times p.a.

d.

3 times p.a.