Test #3 Excerpts from Colter Corporation's most recent balance sheet appear below: 19 Year 2 Year 1 eBook Current assets: Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Total current liabilities $ 90 100 170 40 400 $ 320 $ 120 110 160 40 430 $ 290 Sales on account in Year 2 amounted to $1,210 and the cost of goods sold was $720. The inventory turnover for Year 2 is closest to