The Following Information Is Available for Compton Company The Receivables Turnover Ratio for 2013 Is
A)1

The following information is available for Compton Company: $\begin{array}{lrr}&2013&2012\\\text { Accounts receivable } & \$ 460,000 & \$ 500,000 \\\text { Inventory } & 280,000 & 320,000 \\\text { Net credit sales } & 2,470,000 & 1,400,000 \\\text { Cost of goods sold } & 1,860,000 & 1,060,000 \\\text { Net income } & 300,000 & 170,000\end{array}$ The receivables turnover ratio for 2013 is

A) 1.6 times.
B) 5.4 times.
C) 5.1 times.
D) 3.9 times.