Based on the Following Data for the Current Year, Compute

Based on the following data for the current year, compute the inventory turnover? $\begin{array}{ll}\$ 500,000 & \text { Net sales on account during the year } \\300,000 & \text { Cost of merchandise sold during the yeat } \\45,000 & \text { Accounts receivable, be ginning of year } \\35,000 & \text { Accounts receivable, end of year } \\90,000 & \text { Inventory, be ginning of year } \\110,000 & \text { Inventory, end of year }\end{array}$

A) 3.0
B) 2.7
C) 4.0
D) 3.3