Based on the following data, what is the accounts receivable turnover? Sales on account during year $524,466 Cost of goods sold during year 179,738 Accounts receivable, beginning of year 41,692 Accounts receivable, end of year 53,297 Inventory, beginning of year 99,162 Inventory, end of year 100,767 a. 12.6 b. 5.2 c. 2.9 d. 11