Pepperdine reported net sales of $8,600 million,net income of $126 million and average accounts receivable of $890 million.Its accounts receivable turnover is:

A) 37.8.
B) 9.7.
C) 68.3.
D) 7.1.
E) 51.7.

Accounts Receivable Turnover

A financial ratio indicating how many times a company's receivables are turned over during a specific period, often used to assess the effectiveness of credit and collection policies.

Net Sales

The revenue from the sale of goods or services after deducting returns, allowances, and discounts.