The Following Information Is Available for Patterson Company The Accounts Receivable Turnover for 2017 Is
A) 8

Multiple Choice

The following information is available for Patterson Company: $\begin{array}{lrr}&2017&2016\\\text { Accounts receivable } & \$ 360,000 & \$ 340,000 \\\text { Inventory } & 280,000 & 320,000 \\\text { Net credit sales } & 3,150,000 & 2,600,000 \\\text { Cost of goods sold } & 1,800,000 & 840,000 \\\text { Net income } & 300,000 & 170,000\end{array}$ The accounts receivable turnover for 2017 is

A) 8.8 times.
B) 4.5 times.
C) 9.0 times.
D) 9.3 times.