Dahn Corporation has provided the following financial data:Balance SheetDecember 31, Year 2 and Year 1AssetsYear 2Year 1Current assets:        Cash$227,000 $150,000   Accounts receivable, net 134,000  130,000   Inventory 150,000  130,000   Prepaid expenses 83,000  80,000 Total current assets 594,000  490,000 Plant & equipment, net 769,000  840,000 Total assets$ 1,363,000 $ 1,330,000        Liabilities and Stockholders' Equity      Current liabilities:        Accounts payable$200,000 $180,000   Accrued liabilities 63,000  70,000   Notes payable, short term 71,000  60,000 Total current liabilities 334,000  310,000 Bonds payable 290,000  290,000 Total liabilities 624,000  600,000 Stockholders'

equity:        Common stock, $5 par value 400,000  400,000   Additional paid-in capital 50,000  50,000   Retained earnings 289,000  280,000 Total stockholders' equity 739,000  730,000 Total liabilities & stockholders' equity$ 1,363,000 $ 1,330,000 Income StatementFor the Year Ended December 31, Year 2Sales (all on account)$1,370,000 Cost of goods sold 850,000 Gross margin 520,000 Operating expenses 482,692 Net operating income 37,308 Interest expense 21,000 Net income before taxes 16,308 Income taxes (35%) 5,708 Net income$  10,600 Dividends on common stock during Year 2 totaled $1,600. The market price of common stock at the end of Year 2 was $2.37 per share.The company's inventory turnover for Year 2 is closest to:

A. 6.54
B. 0.87
C. 5.67
D. 6.07


Answer: D

Business

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