Highway Company had a $28,000 beginning inventory and a $35,000 ending inventory Net sales were $184,000: purchases, $93,000, purchase retums and allowances, $7.000 and freight-in, $3,000. Cost of goods sold for the period is $82,000 What is Highway's rats of inventory turmover? OA 23 OB 3 OC 30 OD 20 GD