Based on the following data, what is the accounts receivable turnover? Sales on account during year $540,961 207,057 40,569 Cost of merchandise sold during year Accounts receivable, beginning of year Accounts receivable, end of year Merchandise inventory, beginning of year Merchandise inventory, end of year 46,752 80,485 100,631 Round your answer to one decimal place. Oa. 13.3 Ob. 5.4 Oc. 12.4 Od. 2.6