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Based on the following financial statements: Income Statement Sales Cost of goods sold Depreciation Selling & administrative expenses EBIT Interest expense Taxable income Taxes Not income 2012 $5,500,000 2,850,000 280.000 1,500,000 870.000 130,000 740,000 330.000 $ 410,000 2012 2011 $50,000 380,000 490,000 $1,200.000 3,100,000 $4,300,000 S 40.000 890,000 480,000 $1,210,000 2.800.000 $4,010,000 Balahce Sheet, year-end Assets Cash Accounts receivable Inventory Total current assets Food assets Total assets Liabilities and shareholders' equity Accounts payable Short-term debt Total current abilities Long-term bonds Total labuities Common stock Retained earnings Total shareholders' equity Total liabilities and shareholders' equity $ 340,000 480.000 $ 820,000 2.520,000 $3,340,000 $ 450,000 550.000 $1,000,000 2,200,000 $3.200.000 $ 310,000 650.000 $ 960,000 $ 310,000 500.000 810,000 $4,300.000 $4,010,000 What is the inventory turnover for 2012? 0.09 0.17 5.82 11.22