Senath Company's annual report reveals net credit sales of $$240,000$

and average accounts receivable of $$20,000.$ The report also shows

an average inventory balance of $$10,000$ and cost of goods of

$$200,000.$ Based on this information, the accounts receivable turnover

is

$31$ times per year.

$20$ times per year.

$19$ times per year.

$12$ times per year.