Based on the following data, what is the accounts receivable turnover? Sales on account during year $530,455 Cost of goods sold during year 159,988 Accounts receivable, beginning of year 41,429 Accounts receivable, end of year 46,519 Inventory, beginning of year 84,580 118,747 Inventory, end of year a. 12.8 Ob. 3.3 c. 4.5 Od. 12.1