The Accounting Records of the Harris and Schubert Companies Contained

The accounting records of the Harris and Schubert Companies contained the following account balances:
$$\begin{array} { l c c } & \text { Sales } & \text { Accounts receivable } \\\text { Harris } & \$ 300,000 & \$ 60,000 \\\text { Schubert } & 180,000 & 40,000\end{array}$$
Which of the following statements is true?

A) Schubert Company has a lower likelihood of lost income resulting from credit costs.
B) The company with the higher accounts receivable turnover ratio will also have the longer average number of days to collect accounts receivable.
C) The accounts receivable for Schubert Company turns over 6 times each year.
D) The average number of days to collect accounts receivable for Harris is 73 days.