The Amos Corporation reported the following income statement and balance sheet amounts and additional information for the end of the current year.

	End of current year	End of prior year
Net sales revenue (all credit)	$ 1 comma 520 comma 000$1,520,000
Cost of goods sold	$ 1 comma 025 comma 000$1,025,000
Gross profit	$495,000
Selling/general expenses	$280,000
Interest expense	$42,000
Net Income	$173,000
Current assets	$113,000	$82,000
Longminusterm assets	$512,000	$440,000
Total assets	$625,000	$522,000
Current liabilities	$57,000	$52,000
Longminusterm liabilities	$275,000	$245,000
Common stockholders' equity	$293,000	$225,000
Total liabilities and stockholders' equity	$625,000	$522,000

Inventory and prepaid expenses account for $30,000 of the current year's current assets.

Average inventory for the current year is $36,250.

Average net accounts receivable for the current year is

$ 58 comma 000$58,000.

There are 35,000 shares of common stock outstanding.

Total dividends paid during the current year were $17,000.

The market price per share of common stock is $20.

What is the accounts receivable turnover for the current year?

A.

0.040.04

times

B.

17.6717.67

times

C.

2.982.98

times

D.

26.2126.21

times