Given the following information,

Balance Sheet as of December 31, 2013

Cash $ 25

Marketable securities 40

Accounts Receivable 75

Inventory 125

Equipment 100

Buildings 200

Land 150

Total assets $715

Accounts payable $75

Wages payable 15

Long-term debt 125

Common stock 200

Retained earnings 300

Total liabilities and equity $ 715

Income Statement December 31st, 2013

Sales. $1,595

Cost of goods sold 675

General, selling, and administration expenses 425

Interest 100

Earnings before taxes 395

Tax 150

Net income $245

Additional Information

Number of Shares December 31st, 2013 50

Accounts Receivable January 1st, 2013 $50

Inventory - January 1st, 2013 $90

Stock Market Price Per Share December 31st, 2013 $45

Dividends paid per share 1/1/2013 through 12/31/2012 $1.50

The inventory turnover ratio is closest to:

5.40

0.19

0.14

7.36