Kessler Cleaners has accounts receivable of $$28,943,$ total assets of $$387,600$; cost of goods sold of $$317,400,$ and a capital intensity ratio of $\mathrm{.}97.$ What is the accounts receivable turnover rate?

a$.14\mathrm{.}61$

b$.12\mathrm{.}63$

c$.13\mathrm{.}81$

d$.10\mathrm{.}97$

e$.12\mathrm{.}42$