Lisa Inc.'s balance sheet appears below: Lisa Inc. Statement of Financial Position December 31 (in thousands) Year 2 Year 1 Cash $ 29 $ 24 Marketable securities 17 10 Accounts receivable (net) 42 28 Inventories 55 50 Prepaid expenses 15 15 Total current assets 158 127 Land 154 125 Building (net) 79 86 Equipment (net) 129 345 Total long-term assets 362 556 Total assets $520 $477 Accounts payable $ 51 $ 32 Accrued interest 19 19 Short-term notes payable 25 15 Total current liabilities 95 66 Long-term notes payable 14 14 Bonds payable 19 19 Total long-term liabilities 33 33 Total liabilities 128 99 Preferred stock $(100 par value, 5%) 100 100 Common Stock $(10 par value) 150 150 Additional paid-in capital--common stock 77 77 Retained earnings 65 51 Total stockholders equity 392 378 Total liabilities & equity $520 $477 The company's sales for the year were $310 thousand, its cost of goods sold was $216 thousand, and its net income was $37 thousand. All sales were on credit. Preferred dividends for the year were $5 thousand. Lisa Inc.'s inventory turnover for Year 2 was closest to: A 3.9 B 5.9 C 4.1 D 5.4