Stanley Limited's 2009 Income Statement Reported Net Sales of $6,000,000

Stanley Limited's 2009 income statement reported net sales of $6,000,000, uncollectible accounts expense of $160,000, and profit of $700,000. Stanley's average accounts receivable during 2009 amounted to $1,200,000. Using 360 days to a year, Stanley's

A) Accounts receivable turnover rate is approximately 4.4 times.
B) Accounts receivable turnover rate is approximately 2.5 times.
C) Average number of days to collect an account receivable is 72 days.
D) Accounts receivable turnover rate is approximately 2 times.