Benjamin Sports Camp Inc. provides the following data: 2015 2014 Cash $40,000 $25,000 Accounts Receivable, Net 98,000 62,000 Merchandise Inventory 70,000 50,000 Property, Plant, and Equipment, Net 180,000 120,000 Total assets $388,000 $257,000 Net credit sales $240,000 Cost of Goods Sold (110,000) Gross profit $130,000 Calculate accounts receivable turnover ratio for the year 2015. A) 5 times B) 4 times C) 3 times D) 2 times