Excerpts from Steelers Company's December 31, 2021 and 2020, financial statements are presented below: Accounts receivable 2021 $ 40,000 2020 $ 36,000 Inventory 28,000 35,000 Net sales (all credit) 190,000 186,000 Cost of goods sold 114,000 108,000 Total assets 425,000 405,000 Total stockholders' equity 240,000 225,000 Net income 32,500 28,000 Based on the financial data presented in Question 12; a.) What is the company's 2021 inventory turnover ratio? b.) How would you interpret your finding? Please show the inventory turnover ratio formula first