The following relate to God's Blessings enterprise for the year ended 31 December 2019. GHC Production cost of goods completed 1,080,000 Sales 1,939,500 Inventory of finished goods at cost (1/1/2019) 255,000 Inventory of finished goods at cost (31/12/2019) 202,500 Selling and distribution expenses 216,000 Administrative expenses 180,000 Financial charges 48,000 Goods are transferred to the warehouse at cost plus 33%z%. What is the value of closing inventory? A business has a non-current asset turnover of two times (2 times), based on non-current assets valued at GHC 250,000 at the end of 2018. The company uses the reducing balance method to depreciate its non- current assets at 25% per annum. In 2019, sales revenue increased by 20%. There were no purchases or disposals of non-current assets during the year. What is the non- current asset turnover for 2019? O A. 2.13 times B. 2.40 times OC. 2.67 times D. 3.20 times