Based on the following data for the current year, what is the inventory turnover (rounded to one decimal place)?

Sales on account during year	$526,521
Cost of goods sold during year	222,326
Accounts receivable, beginning of year	43,186
Accounts receivable, end of year	51,860
Inventory, beginning of year	35,662
Inventory, end of year	40,232

a.4.9

b.13.9

c.5.9

d.19.7