Using the Information Provided, What Is the Inventory Turnover for the Firm

Using the information provided, what is the inventory turnover for the firm? Perfect Purchase Electronics
Selected Income Statement Items, 2009
Cash Sales $1,500,000
Credit Sales $7,500,000
Total Sales $9,000,000
COGS $6,000,000
Perfect Purchase Electronics
Selected Balance Sheet Accounts
12/31/2009 12/31/2008 Change
Accounts Receivable $270,000 $240,000 $30,000
Inventory $125,000 $100,000 $25,000
Accounts Payable $110,000 $90,000 $20,000

A) 23.53 times
B) 53.33 times
C) 48.00 times
D) 60.00 times