Reference: 12-05
the Holmes Division Recorded Operating Data as Follows

Reference: 12-05
The Holmes Division recorded operating data as follows for the past year: $$\begin{array} { | l | r | } \hline \text { Sales } & \$ 200,000 \\\hline \text { Net operating income } & 25,000 \\\hline \text { Average operating assets } & 100,000 \\\hline \text { Stockholders' equity } & 80,000 \\\hline \text { Residual income } & 13,000 \\\hline\end{array}$$
-For the past year, the turnover was?

A) 2.
B) 25.
C) 4.
D) 10.