Calculate inventory turnover for Lincoln Company, accounting homework help

Given the following information, calculate the inventory turnover for Lincoln Company, a large grocery store chain. Evaluate the trend results.

2014: Cost of goods sold—$1,043,000; Beginning inventory—$283,000; Ending inventory—$264,000.

2013: Cost of goods sold—$820,000; Beginning inventory—$311,000; Ending inventory—$283,000.