Tinker's cost of goods sold in the year of sale (2019) was $790,000 and 2018 cost of goods sold was $810,000. The inventory at the end of 2019 was $192,000 and at the end of 2018 the inventory was $212,000. Tinkers inventory turnover during 2019 was closest to:

Options

• A) 4.11

• B) 4.01

• C) 3.82

• D) 3.91