The following information was summarized from Dragon Company's financial reports:

• 2016 Balance Sheet:Cash = $50; short-term investments = $80; inventories = $400; accounts receivable = $100; and accounts payable = $125.
• 2015 Balance Sheet:Cash = $45; short-term investments = $85; inventories = $360; accounts receivable = $120; and accounts payable = $100.
• 2016 Income Statement: Sales = $1,500 and cost of goods sold = $1,000
• 2015 Income Statement: Sales = $1,400 and cost of goods sold = $800

Based on this information, Dragon's inventory turnover ratio for 2016 is:

A.3.95x

B.2.50x

C.2.37x

D.2.63x