Freiman Corporation's most recent balance sheet and income statement appear below:Balance SheetDecember 31, Year 2 and Year 1(in thousands of dollars) Year 2Year 1Assets      Current assets:      Cash$160 $120 Accounts receivable, net 220  240 Inventory 120  130 Prepaid expenses 40  40 Total current assets 540  530 Plant and equipment, net 700  700 Total assets$1,240 $1,230    Liabilities and Stockholders' Equity  Current liabilities:      Accounts payable$130 $150 Accrued liabilities 90  90 Notes payable, short term 60  70 Total current liabilities 280  310 Bonds payable 280  290 Total liabilities 560  600 Stockholders' equity:      Common stock, $2 par value 100  100 Additional paid-in

capital 200  200 Retained earnings 380  330 Total stockholders' equity 680  630 Total liabilities & stockholders' equity$1,240 $1,230 Income StatementFor the Year Ended December 31, Year 2(in thousands of dollars)Sales (all on account)$1,310 Cost of goods sold 780 Gross margin 530 Selling and administrative expenses 359 Net operating income 171 Interest expense 35 Net income before taxes 136 Income taxes (30%) 41 Net income$95 The accounts receivable turnover for Year 2 is closest to:

A. 5.95
B. 1.09
C. 5.70
D. 0.92


Answer: C

Business

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