The financial statements of AZY company for the year 2018 demonstrated the following: Net Income $75,000, Net credit sales $395,000, Cost of goods sold $280,000, Inventory $85,000, Account receivable $26,000 and Account payable $35,000. In addition, the financial statements for the year 2017 showed that Current liabilities $47,000, Inventory $75,000, Account receivable $24,000, Marketable securities $32,000 and Account payable $30,000. The Inventory turnover ratio for the year 2018 is: O a. 3.30 O b. 4.65 O c. 3.70 O d. 3.50