Using the following financial statements:

Balance Sheet as of December 31, 2013

Cash $ 35

Marketable securities 50

Accounts receivable 85

Inventory 150

Equipment 100

Buildings 200

Land 150

Total assets $ 770

Accounts payable $ 100

Wages payable 25

Long-term debt 145

Common stock 200

Retained earnings 300

Total liabilities and equity $ 770

Income Statement December 31st, 2013

Sales $1,950

Cost of goods sold 850

General, selling, and administration expenses 550

Interest 200 Earnings before taxes $ 350

Tax 150 Net income $ 200

the accounts receivable turnover ratio is closest to:

a- 14.4

b- 22.9

c- 34.1

d- 28.9