The following data represent selected information from the comparative income statement and balance sheet for Hot Rolled Corporation for the years ended December 31, 2017 and 2016: Cash Nel accounts recevable Inventory Prepaid expenses Tatal current assets Total non-current assets Total current liabilities Total non-current liabilities Common shares Relained earnings Net credit sales Cost of goods sold Gruss margiai Income from operations Interest Expense Net income 2017 $ 10,000 30,000 43,000 5,000 88,000) 112,000 TU VII) 40,000 60,00D 30,000 370.000 150,000 220.0X10 95,000 70,000 2016 $ 15,000 25,000 40,000 7,000 17,000 114,000 60,000 45,000 60,000 36.000 333,000 160,000 173,CIDO .87,000 8.IXID 57,000 10,000 shares of commun shares have been issued and outstanding since the company was established "They had a market value of Sper share on December 31, 2016, and they were selling for 591.50 un December 31, 2017 Refer to the table above. The inventory turnover for Hot Rolled Corporation for the year ended December 31, 2017, was: Select one: O a. 4.00 O b. 3.86 C. 3.49 d. 3.61