Based on the following data, what is the accounts receivable turnover? Sales on account during year $419,422 Cost of goods sold during year 197,416 Accounts receivable, beginning of year 46,276 Accounts receivable, end of year 53,604 Inventory, beginning of year 83,042 Inventory, end of year 102,697 Oa. 64 b. 41 OC 21 d. 95