Based on the following data, what is the accounts receivable turnover?Line Item DescriptionAmountSales on account during year$$572,061$Cost of goods sold during year$169,010$Accounts receivable, beginning of year$40,308$Accounts receivable, end of year$53,046$Inventory, beginning of year$84,685$Inventory, end of year$109,989$a$.14\mathrm{.}2$b$.5\mathrm{.}2$c$.3\mathrm{.}4$d$.12\mathrm{.}3$