All Care Nursing Supply
the Following Information Is Available for All

All Care Nursing Supply
The following information is available for All Care Nursing Supply for the fiscal year ending December 31, Year 2:
$$\begin{array} { l l l l } \text { Net sales } & \$ 450,000 & \text { Accounts recervable, December 31, Year 1 } & \$ 175,000 \\\text { Operating income } & \$ 120,000 & \text { Accounts receivable, December 31, Year } 2 & \$ 125,000 \\\text { Net income } & \$ 100,000 & &\end{array}$$
-Refer to the figure All Care Nursing Supply.What is the accounts receivable turnover ratio?

A) 0.8
B) 2.57
C) 3
D) 3.6