At the end of the first year, the Treadwell Tire Company had net accounts receivable of $67,900 and at the end of the second year the company had net accounts receivable of $72,400. If the company's net sales revenue during the second year was $876,875, the receivables turnover ratio for the second year was: ? 12.50 12.11. 0.0051 O 0.0800