During the Year Just Ended,James Company Purchased $425,000 of Inventory

During the year just ended,James Company purchased $425,000 of inventory.The inventory balance at the beginning of the year was $175,000.If the cost of goods sold for the year was $450,000,what was the inventory turnover for the year?

A) 2.57 times.
B) 2.62 times.
C) 2.77 times.
D) 3.00 times.