The Following Information Is from Drayton Valley Company's December 31

The following information is from Drayton Valley Company's December 31, 2014 and 2013, financial statements: $$\begin{array} { l r r } & \underline { 2014 } & \underline { 2013 } \\\text { Accounts receivable } & \$ 80,000 & \$ 72,000 \\\text { Inventory } & 56,000 & 70,000 \\\text { Sales } & 380,000 & 372,000 \\\text { Cost of goods sold } & 228,000 & 216,000 \\\text { Net income } & 65,000 & 56,000\end{array}$$ What are Drayton Valley's accounts receivables turnover and inventory turnover ratios closest to? $\begin{array}{ll}\text { A/R } & \text { Inventory } \\\text { turnover } & \text { turnover }\\\text { A) } 2.85 & 3.96 \\\text { B) } 4.70 & 3.62 \\\text { C) } 5.00 & 3.62 \\\text { D) } 4.75 & 6.03\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D