Guttery Corporation has provided the following financial data from its balance sheet: Year 2 Year 1 Accounts receivable, net $ 112,000 $ 110,000 Inventory $ 174,000 $ 150,000 Total assets $ 1,236,000 $ 1,250,000 Sales on account in Year 2 totaled $1,450,000 and cost of goods sold totaled $900,000. The companys accounts receivable turnover for Year 2 is closest to:

A. 12.95

B. 0.98

C. 13.06

D. 1.02