Given the following data for 20Y1, select the correctly calculated financial ratio.

Accounts Receivable on 1/1/20Y1	$850,000
Accounts Receivable on 12/31/20Y1	$950,000
Inventory on 1/1/20Y1	$150,000
Inventory on 12/31/20Y1	$190,000
Net Credit Sales for 20Y1	$4,100,000
Cost of Goods Sold for 20Y1	$1,000,000

		Accounts Receivable turns over 6 times per year.
		The average collection period of accounts receivable is every 80 days.
		Inventory is held an average of 38 days before it is sold.
		Inventory turns over 9.55 times per year.