Selected recent balance sheet and income statement information for Rio, Inc. follows: (in millions) 2021 2020 Average inventory $ 150 $ 200 Average accounts receivable 1,600 1,500 Average accounts payable 900 800 Sales 20,000 15,000 Cost of goods sold 14,000 10,000 What is accounts receivable turnover (ART) for 2021? 12.50 10.00 O 15.55 O 12.75