From the following partial income statement, calculate the inventory turnover for the period.

Net sales

 

$2,028,000

Cost of goods sold:

 

Beginning inventory

$ 234,000

 

Purchases

12,36,000

 

Cost of goods available for sale

$1,560,000

Less: Ending inventory

2,65,200

 

Cost of goods sold

12,94,800

Gross margin

$ 733,200

Operating expenses

3,27,600

Net operating income

$ 405,600