Using the information below, calculate the Inventory Turnover ratio. Account Name Sales Revenue Sales Discounts Wage Expense Interest Expense Cost of Goods Sold Bad Debt Expense Sales Returns and Allowances Amount $314,000 $13,000 $36,000 $7,000 $165,000 $32,000 $23,000 . Inventory at the beginning of the year: $14,000 Inventory at the end of the year: $27,000 . O 15.317 O 1.854 O 13.561 O 6.111 O 8.049