Stanley, Inc.'s 2018 income statement reported net sales of $6,000,000, uncollectible accounts expense of $160,000, and net income of $7,000,000. Stanley's average accounts receivable during 2018 amounted to $1,200,000. Using 360 days a year, Stanley's

a. accounts receivable turnover rate is approximately 4.4 times

b. accounts receivable turnover rate is approximately 2.5 times

c. average numbers of days to collect an account receivable is 72 days

d. accounts receivable turnover rate is approximately 2 times