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

Sales on account during year	$599,815
Cost of merchandise sold during year	185,458
Accounts receivable, beginning of year	43,081
Accounts receivable, end of year	50,035
Merchandise inventory, beginning of year	31,368
Merchandise inventory, end of year	41,062

a.4.1

b.16.6

c.5.1

d.21.7