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The 2020, 2021, and 2022 partial balance sheets for Carla Vista Manufacturing Company appear below. 2020 2021 2022 Current assets Cash $39000 $ 35000 $

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The 2020, 2021, and 2022 partial balance sheets for Carla Vista Manufacturing Company appear below. 2020 2021 2022 Current assets Cash $39000 $ 35000 $ 33000 48000 40000 44000 42000 50000 48000 Accounts receivable, net Inventory Total current assets Plant & equipment, net 129000 125000 80000 125000 60000 82000 Total assets $211000 $205000 $185000 Net credit sales for Carla Vista were $146000 for 2020, $140000 for 2021 and $134000 for 2022, while cost of goods sold was $104000 for 2020, $102400 for 2021 and $90500 for 2022. What is the inventory turnover for 2021? 3.08 times 2.23 times 2.80 times 2.86 times

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