Using the following data for the current year, determine the accounts receivable turnover.

Net sales on account during the year $ $457,065$

Cost of merchandise sold during the year $461,280$

Accounts receivable, beginning of year $75,290$

Accounts receivable, end of year $26,280$

Inventory, beginning of year $185,000$

Inventory, end of year $169,570$

a$.10$

b$.7$

c$.9$

d$.8$