Fargo, Inc. disclosed the following information as of and for the year ended December 31, 2015:

Net cash sales	600,000
Net credit sales	960,000
Inventory at beginning	100,000
Inventory at end	150,000
Net income	30,000
Accounts receivable at beginning of year	110,000
Accounts receivable at end of year	130,000

Fargos receivables turnover is

Select one:

a. 7.4 to 1.

b. 8.0 to 1.

c. 12.0 to 1.

d. 13.0 to 1.