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

Sales on account during year	$421,382
Cost of goods sold during year	188,266
Accounts receivable, beginning of year	42,682
Accounts receivable, end of year	54,821
Inventory, beginning of year	91,971
Inventory, end of year	116,553

a.9.9

b.8.6

c.2.2

d.3.6