ash and short-term investments	$ 42000
Accounts receivable (net)	28000
Inventory	15000
Property, plant and equipment (net)	215000
Total Assets	$300000

Liabilities and Stockholders Equity
Current liabilities	$ 51000
Long-term liabilities	89000
Stockholders equitycommon	160000
Total Liabilities and Stockholders Equity	$300000

Income Statement
Sales (net)	$ 121000
Cost of goods sold	69000
Gross profit	52000
Operating expenses	26000
Net income	$26000

Number of shares of common stock	5000
Market price of common stock	$18
Dividends per share	0.40

What is the inventory turnover for Oriole?

3.37 times

0.22 times

4.60 times

9.07 times