Universal Sports Supply began the year with an inventory balance of $$82,000$ and a year$-$end balance of $$58,000.$ Sales of $$570,000$ generate a gross profit of $$190,000.$

Calculate the inventory turnover ratio for the year.

Hint: Inventory Turnover $=$ COGS $/$ Average Ending Inventory

$\backslash$table$[[$Inventory Turnover Ratio$],[,$Numerator$/$Denominator$,$Amounts,,$],[$Universal Sports Supply,,,,times$]]$