Based on the Following Information, What Is (1) Inventory Turnover;

Multiple Choice

Based on the following information, what is (1) inventory turnover; (2) average daily cost of goods sold using a 365 day year; and (3) number of days' sales in inventory.
Cost of goods sold $195,640
Inventory:
Beginning of year 20,500
End of year 18,628

A) (1) 9.9 times
(2) $543.44
(3) 36.3 days
B) (1) 10.5 times
(2) $536
(3) 34.8 day
C) (1) 9.5 times
(2) $543.44
(3) 37.7 days
D) (1) 10 times
(2) $536
(3) 36.5 days