Refer to the Following Selected Financial Information from Graceworks Corp

Multiple Choice

Refer to the following selected financial information from Graceworks Corp.Compute the company's inventory turnover for Year 2. $$\begin{array} { l l } &\text { Year 2 } & \text { Year } 1 \\Merchardise~ irventory&271,000 & 253,500 \\Cost ~of~ goods~ sold&486,400 & 433,100\end{array}$$

A) 1.79.
B) 1.71.
C) 1.85.
D) 0.93.
E) 1.75.