Pigeon Co. has the following information available for 2021: Net credit sales $250,000 175,000 Cost of goods sold Beginning inventory Beginning accounts receivable 40,000 15,000 Ending inventory 50,000 Ending accounts receivable 45,000 What is the inventory turnover ratio for 2021? 3.50 times. 5.0 times. 0.31 times. 3.89 times