The 2012,2013,and 2014 Partial Balance Sheets for Ottoman Manufacturing Company

The 2012,2013,and 2014 partial balance sheets for Ottoman Manufacturing Company appear below.
$$\begin{array}{lrrr}& \underline{2012} & \underline{2013} & \underline{2014} \\\text{Current Assets} \\\text{~~Cash} & \$20,000 & \$ 16,000 & \$ 14,000 \\\text{~~Accounts Receivable, net} & 28,000 & 20,000 & 24,000 \\\text{~~Inventory} & \underline{22,000} & \underline{30,000} & \underline{28,000} \\\text{Total Current Assets} & 70,000 & 66,000 & 66,000 \\\text{Plant \& Equipment, net} & \underline{62,000} & \underline{60,000} & \underline{40,000} \\\text{Total Assets} & \underline{\underline{132,000}} & \underline{\underline{126,000}} & \underline{\underline{106,000}} \\\end{array}$$ Sales revenue for Ottoman was $126,000 for 2012,$120,000 for 2013 and $114,000 for 2014 while cost of goods sold was $84,000 for 2012,$82,400 for 2013 and $72,500 for 2014.
What is the inventory turnover for 2013?

A) 2.75 times
B) 3.17 times
C) 4.00 times
D) 4.14 times