Based on the following data for the current year, what is the inventory turnover (rounded to one decimal place)?

Sales on account during year	$494,160
Cost of merchandise sold during year	202,179
Accounts receivable, beginning of year	41,101
Accounts receivable, end of year	50,261
Merchandise inventory, beginning of year	30,716
Merchandise inventory, end of year	44,972

a.13.1

b.5.3

c.4.3

d.18.4