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

Sales on account during year

$600,000

Cost of merchandise sold during year

270,000

Accounts receivable, beginning of year

45,000

Accounts receivable, end of year

35,000

Inventory, beginning of year

90,000

Inventory, end of year

110,000

13.3

2.6

20.0

15.0