National, Inc. provides the following data: 1025. m4 Cash $44,000 $25,000 Accounts Receivable, Net 98,000 62,000 Merchandise inventory 74,000 50,000 Property, Plant, and Equipment, Net @000, @900, Total Assets $401,000 $257,000 For the year ending December 31, 2025: Net Credit Sales $270,000 Cost of Goods Sold (@,M) Gross Prot $120000 0 A. 3.38 times 0 B. 5.40 times 0 C. 2.76 times 0 D. 4.09 times