Based on the following data for the current year, what is the inventory turnover?

Sales on account during year	$567,832
Cost of goods sold during year	200,892
Accounts receivable, beginning of year	48,317
Accounts receivable, end of year	49,089
Inventory, beginning of year	32,242
Inventory, end of year	41,511

Do not round interim calculations. Round your final answer to one decimal place.

a.5.4

b.1.4

c.2.8

d.23.7