Below is selected data for Gertup Corporation as of 12/31/05: total assets .............5500 current assets .........2750 long-term debt ...........450 current ratio ................2.5 inventory ....................1500 For year ending 12/31/2005 Sales ................18500 COGS ..................14800 Gertup has maintained the same inventory levels throughout 2005. If end of year inventory turnover was increased to 12 through more efficient relationships with suppliers how much cash would be freed up (pick closest number)? a - $1,541 b - $1,233 c - $ 267 d - $ 42