The Following Is a Summary of Information Presented on the Income

The following is a summary of information presented on the income statements of Haley Publications and Johnston Publications for December 31, 2007.
$$\begin{array} { | l | r | r | r | r | } \hline & \begin{array} { r } \text { Haley } \\\text { Publications }\end{array} & & \begin{array} { r } \text { Johnston } \\\text { Publications }\end{array} & \\\hline \text { Account } & 2007 & \% & 2007 & \% \\\hline \text { Net sales revenue } & \$ 487,000 & 100.00 \% & \$ 500,000 & 100.00 \% \\\hline \text { Cost of goods sold } & 400,000 & 82.14 \% & \underline { 395,000 } & 79.00 \% \\\hline \text { Gross profit } & 87,000 & 17.86 \% & 105,000 & 21.00 \% \\\hline \text { Selling and general expenses } & 30,000 & 6.16 \% & \underline { 50,000 } & 10.00 \% \\\hline \text { Income from operations } & 57,000 & 11.70 \% & 55,000 & 11.00 \% \\\hline \text { Income tax expense } & 17,100 & 3.51 \% & \underline { 16,500 } & 3.30 \% \\\hline \text { Net income } & \$ 39,900 & 8.19 \% & \underline { \$ 38,500 } & 7.70 \% \\\hline\end{array}$$ Which company has the best inventory turnover rate?

A) Johnston Company has the best inventory turnover rate.
B) The companies have the same inventory turnover rate.
C) Haley Company has the best inventory turnover rate.
D) It is impossible to determine which company has the best inventory rate with the information presented.