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The 2012, 2013, and 2014 partial balance sheets for Ottoman Manufacturing Company appear below. Sales revenue for Ottoman was $126,000 for 2012, $120,000 for 2013

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The 2012, 2013, and 2014 partial balance sheets for Ottoman Manufacturing Company appear below. Sales revenue for Ottoman was $126,000 for 2012, $120,000 for 2013 and $114,000 for 2014 while cost of goods sold was $84,000 for 2012, $82, 400 for 2013 and $72, 500 for 2014. What is the inventory turnover for 2013? 2.75 times 3.17 times 4.14 times 4.00 times

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