Please explain the correct approach for solving this general accounting question.

Sterling Enterprises provided the following financial data for the current year: - Net sales: $6,250,000 - Cost of goods sold: $4,100,000 - Inventory, beginning of year: $305,000 - Inventory, end of year: $390,000 . Accounts receivable, beginning of year: $215,000 - Accounts receivable, end of year: $335,000 What is the accounts receivable turnover for Sterling Enterprises? a. b. C. d 22.73 18.97 22.12 17.55