The Parsons Paper Company had cash sales in 2009 of $220,000. Accounts receivable at the beginning of the year were $410,000 and $490,000 at the end of the year. If the company had accounts receivable turnover of 3.5 its total sales for the year were

a. $1,655,000 b. $$2,250,000 c. $1,795,000 d. $2,470,000

Please show steps.