Based on the following data for the current year, what is the accounts receivable turnover?

Line Item Description Amount

Sales on account during year $$506,250$

Cost of goods sold during year $405,000$

Accounts receivable, beginning of year $40,000$

Accounts receivable, end of year $35,000$

Inventory, beginning of year $90,000$

Inventory, end of year $110,000$

a$.13\mathrm{.}5$

b$.4\mathrm{.}1$

c$.5\mathrm{.}1$

d$.10\mathrm{.}8$