ABC Corporation financial statements for the year 2019 presented the following data: Current Assets $125,000, Gross Account Receivable $85,000, Total Assets $350,000, Current Liabilities $95,000, Account Payable $35,000, Total Liabilities $215,000, Total Equity $165,000, Net Sales $700,000, Gross Profit $85,000. ABC financial statements for 2020 is: Net Income $34,000 Gross Account Receivable $105,000 and Operating Income $ 47,000. Account Receivable Turnover for year 2020 is: O a. 8.24 Ob 7.37 O c. 7.75 O d. 8.35