National, Inc. provides the following data: Cash Accounts Receivable, Net Merchandise Inventory Property Plant and Fouinment Net O A. 3.2 times OB. 5.2 times 2025 $42,000 138,000 71,000 190.000 2024 $25,000 62,000 50,000 120.000 C. 1.88 times OD. 2.6 times Property, Plant, and Equipment, Net Total Assets 190,000 $441,000 120,000 $257,000 For the year ending December 31, 2025: Net Credit Sales $260,000 Cost of Goods Sold (150,000) Gross Profit $110,000 O A. 3.2 times B. 5.2 times C. 1.88 times OD. 2.6 times For the year ending December 31, 2025: Net Credit Sales $260,000 Cost of Goods Sold (150,000) Gross Profit $110,000 Calculate the accounts receivable turnover ratio for 2025. (Round your answer to two decimal places.) A. 3.2 times B. 5.2 times O C. 1.88 times D. 2.6 times