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The following data represent selected information from the comparative income statement and balance sheet for Hot Rolled Corporation for the years ended December 31, 2017

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The following data represent selected information from the comparative income statement and balance sheet for Hot Rolled Corporation for the years ended December 31, 2017 and 2016: Cash Net accounts receivable Inventory Prepaid experises Tutal current assets Total non current assets Total current liabilities Tolal current abilities Corunun shares Retained earnings Net reclitsalen Cast af sild Cross margin Income from operations Liberest expende Net one 2012 $ 10,000 30,000 43,000 5.000 88,000 112,000 70.000 40,000 60,000 30,100 370,000 150.000 221.00 95,000 5000 70.00 2016 $ 15,000 25.000 40,00 ZULU 87.000 114,000 60,000 45,000 60,000 36,000 333,000 160 XXI 173.00 97.000 BOLO 37, *10,000 shares of om...On se lave been issued and outstanding since the company was established. They had a market value of 491 per share on December 31, 2016, and they were selling for $91.51 an December 31, 2017 Refer to the table above. The accounts receivable turnover for Hot Rolled Corporation for the year ended December 31, 2017, was: Select one: ca. 13.45 b. 13.32 12.11 d. 12.33

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