Based on the Following Data for the Current Year, What

Based on the following data for the current year, what is the inventory turnover
$\begin{array}{lr}\text { Sales on account during year } & \$ 700,000 \\\text { Cost of goods sold during year } & 270,000 \\\text { Accounts receivable, beginning of year } & 45,000 \\\text { Accounts receivable, end of year } & 35,000 \\\text { Inventory, beginning of year } & 90,000 \\\text { Inventory, end of year } & 110,000\end{array}$

A) 2.7
B) 9.7
C) 2.5
D) 3.0