Sheffield Company has $73,000 of inventory at the beginning of the year and $66,000 at the end of the year. Sales revenue is $1,167,500, cost of goods sold is $729,500, and net income is $143,700 for the year. The inventory turnover ratio is: 59 Multiple Choice O 5.8 O 4.4 O 16.8 Qu O 10.5