40 is confusing, please help me!

The Hummel Corporation reported the following income statement and balance sheet amounts and additi End of current year End of prior year Net sales revenue (all credit) $802,000 Cost of goods sold Gross profit $506,000 $296,000 Selling/general expenses $184,000 Interest expense $32,000 Net income $80,000 Current assets $71,000 $20,000 Long- -term assets $329,000 $280,000 Total assets $400,000 $300,000 Current liabilities $56,000 $16,000 Long-term liabilities $84,000 $164,000 Common stockholders' equity $260,000 $120,000 Total liabilities and stockholders' equity $400,000 $300,000 Inventory and prepaid expenses account for $28,000 of the current year's current assets. Average inventory for the current year is $12,000. Average net accounts receivable for the current year is $52,000. There are 40,000 shares of common stock outstanding. Total dividends paid during the current year were $60,000. The market price per share of common stock is $25. What is the company's accounts receivable turnover for the current year? A. 15.42 times B. 0.06 times C. 1.58 times OD. 9.73 times