The following information was available for the year ended December 31, 2019: Net sales Cost of goods sold Average accounts receivable for the year Accounts receivable at year-end Average inventory for the year Inventory at year-end $300,000 210,000 15,000 18,000 60,000 70,000 The accounts receivable turnover for 2019 was: Multiple Choice O 17 times O 140 times 40 times 16.7tmes