Wilson, Inc. provides the following data:

	2017	2016
Cash	$41,000	$25,000
Accounts Receivable, Net	128,000	62,000
Merchandise Inventory	71,000	50,000
Property, Plant, and Equipment, Net	195,000	120,000
Total Assets	$435,000	$257,000

Net Credit Sales	$280,000
Cost of Goods Sold	(130,000)
Gross Profit	$150,000

Calculate accounts receivable turnover ratio form 2017. (Round your answer to two decimal places.)

A.2.95 times

B.3.40 times

C.5.60 times

D.2.19 times