National, Inc. provides the following data: 2025 2024 $44,000 $25,000 62,000 50,000 120 000 $257,000 Cash Accounts Receivable, Net Merchandise Inventory Property, Plant, and Equipment, Net 98,000 74,000 185,000 $401,000 Total Assets For the year ending December 31, 2025: Net Credit Sales $270,000 Cost of Goods Sold (150,000) $120,000 Gross Profit Calculate the accounts receivable turnover ratio for 2025. (Round your answer to two decimal places.) O A. 4.09 times O B. 5.40 times O C. 3.38 times O D. 2.76 times