SheffieldCompany had net credit sales of $5,005,000 and cost of goods sold of $3,500,000 for the year. The Accounts Receivable balances at the beginning and end of the year were $630,000 and $910,000, respectively. The accounts receivable turnover was

A. 7.9 times. B. 6.5 times. C. 3.3 times. D. 5.5 times.