Abbott Company presents the following data for 2012.

Receivables, end of year, less allowances for losses and discounts of

$115,960

$ 2,370,100

Receivables, beginning of year, less allowance for losses and discounts of

$102,330

2,443,140

Net Sales

24,417,090

The accounts receivable turnover in times per year is: Select one: a. 9.7 b. 7.9 c. 10.7 d. 6.9