Based on the following data, what is the accounts receivable turnover?

Sales on account during year	$452,489
Cost of merchandise sold during year	174,503
Accounts receivable, beginning of year	40,609
Accounts receivable, end of year	53,903
Merchandise inventory, beginning of year	97,802
Merchandise inventory, end of year	112,766

Round your answer to one decimal place.

a.9.6

b.2.6

c.4

d.11.1