Tower, Inc. had net sales of $4,725,000 during 2019. On January 1, 2019, Tower's accounts receivable were $960,000. On December 31, 2019, Towers accounts receivable were $1,200,000. What was Towers accounts receivable turnover for 2019?

Select one: A. 2.78 B. 4.93 C. 8.53 D. 4.38