Use the following information to answer the given questions

\(\begin{array}{c|c} & N \\ \hline Debtors & 30,000 \\ Creditor & 20,000 \\ \text{Opening stock} & 15,000 \\ \text{Closing stock} & 18,000\\ Wages & 3,000 \\ Salaries & 10,000 \\ Purchases & 30,000 \\ Sales & 60,000\end{array}\)

The stock turnover is

• A 4.0 times
• B 3.6 times
• C 3.3 times
• D 2.0 times
• E 1.8 times