Topiary's Unlimited Has a Cost of Goods Sold of $1,440,000

Topiary's Unlimited has a cost of goods sold of $1,440,000. The beginning merchandise inventory was $203,000 and its ending merchandise inventory is $212,000. Topiary's inventory turnover ratio is: (Round your answer two decimal places.)

A) 7.09 times.
B) 6.94 times.
C) 6.79 times.
D) None of the above is correct.