The following data represent selected information from the comparative income statement and balance sheet for Hot Rolled Corporation for the years ended December 31, 2020 and 2019: 2020 2019 Cash Net accounts receivable $ 10,000 $15,000 30,000 27,000 Inventory 45,000 38,000 Prepaid expenses 3,000 7,000 Total current assets 88,000 87,000 Total non-current assets 112,000 114,000 Total current liabilities 70,000 60,000 Total non-current liabilities 40,000 45,000 Common shares 60,000 60,000 Retained earnings 30,000 36,000 Net credit sales 370,000 333,000 Cost of goods sold 150,000 160,000 Gross margin 220,000 173,000 Income from operations 95,000 87,000 Interest expense 8,000 8,000 Net income 70,000 57,000 10,000 shares of common shares have been issued and outstanding since the company was established. They had a market value of $90 per share on December 31, 2019, and they were selling for $91.50 on December 31, 2020. Refer to the table above. The inventory turnover for Hot Rolled Corporation for the year ended December 31, 2020, was: Select one: OA. 3.75 O B. 3.49 O C. 3.61 O D. 4.00