Abbott Company Presents the Following Data for 2012 The Accounts Receivable Turnover in Times Per Year Is:
A)6

Abbott Company presents the following data for 2012. $\begin{array}{llcc} \text { Receivables, end of year, less allowances for losses and discounts of} & \\ \text { \( \$ 115,960 \) } &\$2,370,100\\ \text { Receivables, beginning of year, less allowance for losses and discounts of } &\\ \text { \( \$ 102,330 \) } &2,443,140\\ \text { \text { Net Sales } } &24,417,090\\\end{array}$

The accounts receivable turnover in times per year is:

A) 6.9.
B) 7.9.
C) 10.7.
D) 9.7.
E) 11.0.