Based on the following data for the current year, what is the inventory turnover? Do not round interim calculations. Round your final answer to one decimal place.

Line Item Description	Amount
Sales on account during year	$510,780
Cost of goods sold during year	197,018
Accounts receivable, beginning of year	48,806
Accounts receivable, end of year	52,652
Inventory, beginning of year	34,245
Inventory, end of year	37,726

a. 5.5

b. 25.7

c. 2.6

d. 1.4