Denver's Designs had sales for the year of $$659,900$ and cost of goods sold equal to $70$ percent of sales. The inventory at the beginning of the year was $$115,900$ and the end$-$of$-$year inventory was $$130,400.$ What was the inventory turnover?

Multiple Choice

$3\mathrm{.}10$ times

$3\mathrm{.}54$ times

$3\mathrm{.}75$ times

$5\mathrm{.}36$ times

$3\mathrm{.}99$ times