Tata from Hook Company's December 31, 2013 and 2012, financial statements are presented below:

2013 2012

Accounts receivable $40,000 $36,000

Merchandise Inventory 28,000 35,000

Net Sales 190,000 186,000

Cost of goods sold 114,000 108,000

Total Assets 425,000 405,000

Total shareholders Equity 240,000 225,000

Net Income 32,500 28,000

Hook's 2013 inventory turnover is (rounded):

A.

3.62.

B.

3.96.

C.

4.07.

D.

6.03