Flagway Company had a $20,000 beginning inventory and a $21,000 ending inventory. Net sales were $181,000; purchases, $93,000; purchase returns and allowances, $2,000 and freight-in, $1,000. Cost of goods sold for the period is $91,000. What is Flagway's rate of inventory turnover? A. 4.4 times B. 4.3 times C. 4.5 times D. 8.6 times