Consider the following Year 3 Year 2 Year 1 Cash $12,000 $8,000 $10,000 Inventories $18,000 $16,800 $15,000 Accounts receivable $23,000 $27,000 $24,000 Net sales $453,000 $410,000 $432,000 Cost of goods sold $282,000 $298,000 $245,000 Net income $22,000 $24,000 $12,000 Use the information above and assume all sales are credit sales. Cal ulate the accounts receivable turnover for Year 3. Select one: O a. 19.7 O b. 18.1 O c. 11.3 d. 16.8