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

Line Item Description Amount Sales on account during year $583,460 Cost of goods sold during year 184,139 Accounts receivable, beginning of year 40,529 Accounts receivable, end of year 51,725 Inventory, beginning of year 99,748 Inventory, end of year 116,345 a. 3.2 b. 5.0 c. 12.6 d. 14.4