The Following Balances Come from the Financial Statements of Way

The following balances come from the financial statements of Way Industries: Given this information,what is the company's inventory turnover ratio?
$$\begin{array} { | l | r | } \hline \text { Sales revenue } & \$ 860,000 \\\hline \text { Accounts receivable } & \$ 280,000 \\\hline \text { Beginning inventory } & \$ 50,000 \\\hline \text { Ending inventory } & \$ 30,000 \\\text { Net purchases } & \$ 460,000 \\\hline \text { Sales returns } & \$ 50,000 \\\hline \text { Sales discount } & \$ 20,000 \\\hline\end{array}$$

A) 21.25.
B) 28.33.
C) 16.0.
D) 12.0.