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

Sales on account during year $$498,028$

Cost of merchandise sold during year $171,698$

Accounts receivable, beginning of year $43,311$

Accounts receivable, end of year $50,480$

Merchandise inventory, beginning of year $81,969$

Merchandise inventory, end of year $113,685$

Round your answer to one decimal place.

a$.4\mathrm{.}4$

b$.10\mathrm{.}6$

c$.2\mathrm{.}9$

d$.11\mathrm{.}5$