Comparative Financial Statements for Cross, Inc What Is the Most Likely Explanation for the Change in December

Comparative financial statements for Cross, Inc.are shown below: $\begin{array}{lrrr}&\text { December } 31\\&2018&2017\\\text { Assets }\\\text { Current assets: }\\\text { Cash } & \$ 89,103 & \$ 68,203 \\\text { Accounts receivable } & 142,000 & 135,000 \\\text { Inventory } & 96,708 & 85,694 \\\text { Prepaid expenses } & 21,203 & 5,118 \\\text { Total current assets } & 349,014 & 294,015 \\\text { Property, plant and equipment, net } & 822,576 & \mathbf{7 1 8 , 1 4 4} \\\text { Total assets } & \$ 1.171 .590 & \$ 1012,159 \\\text { Liabilities and Stockholders' Equity }\\\text { Current liabilities: }\\\text { Accounts payable } & \$ \quad 85,443 & \$ 62,394 \\\text { Other current liabilities } & 38,112 & 33,507 \\ \text { Total current liabilities } & 123,555 & 95,901 \\\text { Long-term debt } & 302,430 & 290,324 \\\text { Total liabilities } & 425,985 & 386,225\\\text { Stockholders' equity: }\\\text { Common stock } & 600,000 & 600,000 \\\text { Retained earnings } & 145,605 & 25,934 \\\text { Retained earnings } & 14,700 & 8,000 \\\text { Total stockholders' equity }&745,605&625,934 \\\text { Total liabilities and stockholders' equity } &\$1,171,590&\$1,012,159\\\\&\text { Year Ended December } 31\\&2018&2017\\\text { Net sales } & \$ 17,005,852 & \$ 13,809,585 \\\text { Cost of goods sold } & 12,250,257 & 9,825,614 \\\text { Gross margin } & 4,755,595 & 3,983,971 \\\text { Operating expense } & 3,585,657 & 3,400,258\\\text { Operating income } & 1,169,938 & 583,713 \\\text { Interest expense } & 28,500 & 27,300 \\\text { Earnings before tax } & 1,141,438 & 556,413 \\\text { Income taxes } & 342,431 & 166,924\\\text { Net income }&\$799,007&\$389,489\end{array}$ What is the most likely explanation for the change in Cross' accounts receivable turnover from 2017 to 2018?

A) The company is collecting amounts due from customers more agressively.
B) The company's sales are primarily cash sales which do not result in receivables.
C) The company makes primarily credit sales and has very easy credit terms.
D) None of these answer choices are possible explanations.