Based on the following data, what is the accounts receivable turnover? Sales on account during year $568,298 Cost of goods sold during year 195,807 Accounts receivable, beginning of year 47,333 Accounts receivable, end of year 46,198 Inventory, beginning of year 81,052 Inventory, end of year 107,672 Oa. 12.0 Ob. 5.3 Oc. 2.9 Od. 12.2