The major shareholder of Port West Trading states that sales have increased, the company is profitable but that cash flow is down. That is, the company had had to increase its short term borrowing. The following information is about Port West Trading Limited:

		2014	2015	2016
	Sales	1,400,000	1,500,000	1,720,000
	Cost of goods sold	1,316,000	1,450,000	1,680,000
		84,000	50,000	40,000
	Inventory	140,000	180,000	210,000
	Accounts receivable	100,000	140,000	200,000
	Cash	10,000	0	0
	Current assets	250,000	320,000	410,000
	Accounts payable	79,850	85,000	90,000
	Short term debt	0	34,850	79,850
	Provisions- returns/refunds	1,400	1,500	1,720
	Current liabilities	81,250	121,350	171,570
1	Gross profit margin		3.3%	2.3%
2	Current ratio		2.6	2.4
3	Accounts receivable turnover		10.7	8.6
4	Inventory turnover		8.1	8.0

What is the accounts receivable turnover for 2014?

Select one:

a. 14.0

b. 11.0

c. 13.0

d. 12.0