In 2019, a company’s non-current asset turnover ratio was $\frac{20200}{5100} = 3.96$ times. The following changes occurred during 2020. 1. Net revenue remained the same. 2. Discount allowed rose by $400$. 3. Depreciation was $1000$. 4. Purchases of non-current assets came to $1300$. What was the non-current asset turnover ratio in 2020?
- A$3.09$ times
- B$3.16$ times
- C$3.67$ times
- D$3.74$ times