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

Sales on account during year	$548,759
Cost of merchandise sold during year	198,209
Accounts receivable, beginning of year	40,653
Accounts receivable, end of year	50,011
Merchandise inventory, beginning of year	87,751
Merchandise inventory, end of year	119,900

Round your answer to one decimal place.

a. 13.5

b. 12.1

c. 2.8

d. 4.6