ABC Company’s 2005 income statement reported net sales of $6,000,000, uncollectible accounts expense of $180,000, and net income of $900,000. The company’s average accounts receivable during 2005 amounted to $800,000. Using 360 days to a year, the company’s

A、accounts receivable turnover rate is approximately 4.4 times.;
B、accounts receivable turnover rate is approximately 5 times.;
C、average number of days to collect an account receivable is 48 days.;
D、accounts receivable turnover rate is approximately 13.3 times.