Shaffer Company presents the following data for 2010 Net Sales, 2010 $3,007,124 Net Sales, 2009 $ 93,247 Cost of Goods Sold, 2010 $2,000,326 Cost of Goods Sold, 2009 $1,000,120 $ 341.169 nventory, beginning of 2010 nventory, end of 2010 $ 376,526 The merchandise inventory turnover for 2010 is