The Receivables Turnover Ratio

The receivables turnover ratio:

A) is calculated as the average number of days from the time a sale is made on account to the time cash is collected.
B) is calculated as the average number of days from the time a sale is made on account to the time payment is due.
C) measures how many times a year receivables go uncollected.
D) measures how many times,on average,the process of selling and collecting is repeated during the period.