December 31 20x1 Cash 20x0 $28 $32 Short-term investments 172 Accounts receivable (net) 210 204 Merchandise inventory - 440 420 Tangible fixed assets 3480 440 Total assets 1,3971 ,320 368 750 Current liabilities Total liabilities Common stock outstanding Retained earnings 210 210 360 20x1 Operations Total Sales (all on account) $4,175 2,880 Cost of goods sold 0 Interest expense Income tax expense Net income Nc Merchandise inventory turnover for Ostrander Corporation in 20x1 is Select one: e 9.70 times 0 6.85 times 6.54 times 6.70 times