Which of the companies has the lowest accounts receivable turnover in 2017?
a. Company A.
b. Company B.
c. Company C.
d. Company D.

Mary Gonzales is evaluating companies in the office supply industry and has compiled the following information:

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2016 2017 Average Receivables Balance $1.2 million $1.5 million Average Receivables Credit Credit Company Sales $ 5.0 million $ 3.0 million $ 2.5 million $ 0.5 million $25.0 million Balance $1.0 million $1.2 million $0.8 million $0.1 million Sales $ 6.0 million $ 4.0 million $ 3.0 million $ 0.6 million $28.0 million $1.0 million D $0.2 million $5.0 million $5.4 million Industry