National, Inc. provides the following data: 2019 2018 $40,000 $25,000 108,000 62,000 72,000 50,000 190,000 120,000 $410,000 $257.000 Cash Accounts Receivable, Net Merchandise Inventory Property, Plant, and Equipment, Net Total Assets For the year ending Decem er 31, 2019: Net Credit Sales $280,000 Cost of Goods Sold (120,000) Gross Profit $160,000 Calculate the accounts receivable humover ratin for 2019 (Round yn war in twn decimal places A. 5.60 times B. 3.29 times C. 2.59 times D. 3.80 times