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

Sales on account during year	$514,426
Cost of goods sold during year	172,492
Accounts receivable, beginning of year	47,751
Accounts receivable, end of year	50,877
Inventory, beginning of year	98,031
Inventory, end of year	101,779

a.3.0

b.10.8

c.10.4

d.5.1