Anthony Thomas Candies (ATC) reported the following financial data for 2021 and 2020: 2021 $305,000 9,000 $296,000 2020 $284,000 6,000 $278,000 Sales Sales returns and allowances Net sales Cost of goods sold: Inventory, January 1 Net purchases Goods available for sale Inventory, December 31 Cost of goods sold Gross profit 43,000 152,000 195,000 57,000 138,000 $ 158,000 36,000 146,000 182,000 43,000 139,000 $139,000 ATC's inventory turnover ratio for 2021 is