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

Line Item Description	Amount
Sales on account during year	$575,269
Cost of goods sold during year	219,014
Accounts receivable, beginning of year	44,615
Accounts receivable, end of year	52,657
Inventory, beginning of year	86,737
Inventory, end of year	119,899

a. 2.6

b. 11.8

c. 12.9

d. 4.8