Based on the following data for the current year, what is the inventory turnover?

Net sales on account during year	$439,608
Cost of goods sold during year	179,647
Accounts receivable, beginning of year	40,015
Accounts receivable, end of year	47,830
Inventory, beginning of year	34,302
Inventory, end of year	42,137

Do not round interim calculations. Round your final answer to one decimal place.

Select the correct answer.

1.2

31.7

2.4

4.7