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13) Given below are comparative balance sheets and an income statement for Rosie Corporation. Rosie Corporation Balance Sheets - 2019 Dec. 31 Jan 1 Cash 31,200 $ 31,200 Accounts receivable 75,540 76,400 Inventory 65,000 72,800 Equipment (net) 114,400 132,600 $ 286,140 313,000 Accounts payable 52,000 57,200 Dividends payable 15,600 7,800 Long-term note payable 28,600 28,600 Capital stock, $5 par 145,600 145,600 Retained earnings 44.340 73,800 $ 286.140 $ 313.000 Rosie Corporation Income Statement For the year ended 2019 Sales $ 590,000 Cost of goods sold (280,080) Gross profit on sales 309,920 Operating expenses (143,752) Operating income 166,168 Interest expense and income taxes (37.200) Net income 128.968 All sales were made on account. Cash dividends declared during the year totaled $25,000. Rosie Corporation's inventory turnover for 2019 is closest to: *A) 4.06 times. B) 3.75 times. C) 4.90 times. D) 110 days