Financial statements for Maraby Corporation appear below:Maraby CorporationBalance SheetDecember 31, Year 2 and Year 1(dollars in thousands) Year 2Year 1Current assets:      Cash and marketable securities$220 $190 Accounts receivable, net 190  160 Inventory 140  150 Prepaid expenses 70  80 Total current assets 620  580 Noncurrent assets:      Plant & equipment, net 1,180  1,150 Total assets$1,800 $1,730        Current liabilities:      Accounts payable$100 $120 Accrued liabilities 100  70 Notes payable, short term 160  160 Total current liabilities 360  350 Noncurrent liabilities:      Bonds payable 450  500 Total liabilities 810  850 Stockholders' equity:      Common stock, $5 par 160  160 Additional

paid-in capital 200  200 Retained earnings 630  520 Total stockholders' equity 990  880 Total liabilities & stockholders' equity$1,800 $1,730 Maraby CorporationIncome StatementFor the Year Ended December 31, Year 2(dollars in thousands)Sales (all on account)$1,960 Cost of goods sold 1,370 Gross margin 590 Selling and administrative expense 230 Net operating income 360 Interest expense 50 Net income before taxes 310 Income taxes (30%) 93 Net income$217 Maraby Corporation's inventory turnover for Year 2 was closest to:

A. 9.4
B. 11.2
C. 7.8
D. 13.5


Answer: A

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