ProofSmart Inc., a supplier of home insulation materials, was burned down in a recent fire. From the remains of what used to be the accounting ledger, the following information was recovered:

	2016	2017
Inventory	$2,367,121	$2,418,257
Gross Margin	42%	45%
Inventory Turns	11	[unreadable]

Prior to the fire, ProofSmart saw a sales growth of 48% in 2017, a record performance for the 18 year-old company. (NOTE: Gross margin is defined as 1-(COGS/Sales).)

What was the sales for 2017?

• A. $66,442,638
• B. $26,038,331
• C. $44,893,674
• D. $43,442,638

What was the inventory turns for 2017?

• A. 15
• B. 12
• C. 17
• D. 10