Tinker's cost of goods sold in the year of sale (2016) was $750,000 and 2015 cost of goods sold was $770,000. the inventory at the end of 2016 was $188,000 and at the end of 2015 the inventory was $208,000. tinker's inventory turnover during 2016 was closest to:

Inventory turnover = Cost of goods sold / Average Inventory

Average Inventory = (Beginning Inventory + Ending Inventory) / 2
                              = ($188,000 + $208,000) / 2
                              = $198,000

Inventory turnover = $770,000/ $198,000
                              = 3.89 times.

The answer is b i think