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The following information was available for Sunland Company at December 31, 2017: beginning inventory $86000; ending inventory $146000; cost of goods sold $644000; and sales

The following information was available for Sunland Company at December 31, 2017: beginning inventory $86000; ending inventory $146000; cost of goods sold $644000; and sales $976000. Sunland inventory turnover ratio (rounded) in 2017 was

5.6 times.

4.4 times.

7.5 times.

8.4 times.

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