National, Inc For the Year Ending December 31, 2019 Calculate the Accounts Receivable Turnover Ratio for 2019

National, Inc. provides the following data: $$\begin{array} { | l | r | r | } \hline & { \underline { \underline { 2019 } } } &{ \underline { 2018 } } \\\hline \text { Cash } & \$ 45,000 & \$ 25,000 \\\hline \text { Accounts Receivable, Net } & 138,000 & 62,000 \\\hline \text { Merchandise Inventory } & 70,000 & 50,000 \\\hline \text { Property, Plant, and Equipment, Net } & \underline { 200,000 } & \underline { 120,000 } \\\hline \text { Total Assets } & \$ 453,000 & \$ 257,000 \\\hline\end{array}$$ For the year ending December 31, 2019:
$$\begin{array} { | l | r | } \hline \text { Net Credit Sales } & \$ 250,000 \\\hline \text { Cost of Goods Sold } & ( 110,000 ) \\\hline \text { Gross Profit } & \$ 140,000 \\\hline\end{array}$$ Calculate the accounts receivable turnover ratio for 2019. (Round your answer to two decimal places.)

A) 5.00 times
B) 3.28 times
C) 2.50 times
D) 1.81 times