The following financial statement data are for the year ending December $31$ for Agency Company:

Sales

$$370,000$

Total assets:

Beginning of year

$200,000$

End of year

$170,000$

Based on this information, the amount to be used as the denominator in the asset turnover ratio is

a$.$ $$170,000.$

b$.$ $$200,000.$

c$.$ $$185,000.$

d$.$ $$370,000.$