Based on the following data, what is the accounts receivable turnover? Sales on account during year $578,451 Cost of goods sold during year 152,189 Accounts receivable, beginning of year 47,157 Accounts receivable, end of year 53,787 Inventory, beginning of year 96,863 Inventory, end of year 112,813 Oa. 3.8 Ob. 11.5 Oc. 12.3 Od. 5.1