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

Line Item Description	Amount
Sales on account during year	$700,000
Cost of goods sold during year	270,000
Accounts receivable, beginning of year	45,000
Accounts receivable, end of year	35,000
Inventory, beginning of year	90,000
Inventory, end of year	110,000

a. 17.5

b. 15.5

c. 2.6

d. 20.0