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

Sales on account during year $498,968 

Cost of goods sold during year 185,387 

Accounts receivable, beginning of year 48,910 

Accounts receivable, end of year 47,581 

Inventory, beginning of year 97,003 

Inventory, end of year 108,716 

a. 10.3 

b. 4.6 

c. 2.7 

d. 10.2r