Cash Accounts Receivable, Net Merchandise Inventory Property. Plant, and Equipment, Net Total Assets 2019 2018 $40,000$25,000 108,000 62,000 75,000 50,000 200,000 120,000 $423,000 $257,000 For the year ending December 31. 2019: Net Credit Sales Cost of Goods Sold Gross Proft $250,000 (150.000) $100,000 Calculate the accounts receivable turnover ratio for 2019 (Round your answer to two decimal places) O A. 2 31 times O B. 5 times O C. 3.92 times O D. 294 times