The Following Information Is Available for Patterson Company The Inventory Turnover for 2014 Is
A) 5

The following information is available for Patterson Company: $\begin{array}{lrr}&2014&2013\\\text { Accounts receivable } & \$ 360,000 & \$ 340,000 \\\text { Inventory } & 280,000 & 320,000 \\\text { Net credit sales } & 3,000,000 & 2,600,000 \\\text { Cost of goods sold } & 1,500,000 & 840,000 \\\text { Net income } & 300,000 & 170,000\end{array}$ The inventory turnover for 2014 is

A) 5.4 times.
B) 5.0 times.
C) 2.5 times.
D) 3.0 times.