Read the following information carefully and answer the question:Particulars₹Revenue from Operations$8,75,000$ Creditors$90,000$ Bills Receivable$48,000$ Bills Payable$52,000$ Purchases$4,20,000$ Trade Debtors$59,000$ Calculate the Trade Receivables Turnover Ratio:

1. A
   $8.18\text{ times}$
2. B
   $8.23:1$
3. C
   $8.18\%$
4. D
   $8.81:1$