From the Given Data for the Current Year, Determine the Inventory

Multiple Choice

From the given data for the current year, determine the inventory turnover. ? $$\begin{array} { l r } \text { Net sales on account during the year } & \$ 316,780 \\\text { Cost of merchandise sold during the year } & 688,500 \\\text { Accounts receivable, beginning of year } & 47,000 \\\text { Accounts receivable, end of year } & 62,000 \\\text { Inventory, beginning of year } & 157,000 \\\text { Inventory, end of year } & 149,000\end{array}$$

A) 3.8
B) 5.1
C) 4.5
D) 2.7