The Following Information Is Available for Oakland Company The Accounts Receivable Turnover Ratio for 2017 Is
A)1

The following information is available for Oakland Company: $\begin{array}{lrr}&2017&2016\\\text { Accounts receivable } & \$ 430,000 & \$ 460,000 \\\text { Inventory } & 280,000 & 320,000 \\\text { Net credit sales } & 2,670,000 & 1,600,000 \\\text { Cost of goods sold } & 1,860,000 & 1,060,000 \\\text { Net income } & 300,000 & 170,000\end{array}$ The accounts receivable turnover ratio for 2017 is

A) 1.4 times.
B) 6.2 times.
C) 6.0 times.
D) 5.8 times.