Denver's Designs had sales for the year of $$684,700$ and cost of goods sold equal to $62$

percent of sales. The inventory at the beginning of the year was $$123,100$ and the end$-$of$-$year

inventory was $$139,200.$ What was the inventory turnover?

$3\mathrm{.}45$ times

$2\mathrm{.}67$ times

$3\mathrm{.}24$ times

$5\mathrm{.}22$ times

$3\mathrm{.}05$ times