Sales for Year 2 were $2,400,000. Accounts receivable was $200,000 at the end of Year 1 and $300,000 at the end of Year 2. The accounts receivable turnover for Year 2 (rounded to one decimal) was: O $2,400,000 / $300,000 = 8.0% O $2,400,000 / (($200,000 + $300,000)/2) = 9.6% O $2,400,000 / $200,000 = 12.0 times O $2,400,000 / (($200,000+ $300,000)/2) = 9.6 times