Excerpts from TPX Company's December 31, 2021 and 2020, financial statements are presented below: 2021 2020 Accounts receivable$80,000  $72,000  Inventory 84,000   70,000  Net sales (all credit) 400,000   372,000  Cost of goods sold 254,000   216,000  Total assets 850,000   810,000  Total stockholders' equity 500,000   450,000  Net income 75,000   56,000  TPX Company's 2021 receivables turnover ratio is: (Round your answer to 1 decimal place.)

A. 5.0 times.
B. 5.6 times.
C. 5.3 times.
D. 0.2 times.


Answer: C

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