Namala Company reports the following in its most recent year of operations:

■ Sales, $1,000,000 (all on account)

■ Cost of goods sold, $570,000

■ Gross profit, $430,000

■ Accounts receivable, beginning of year, $90,000

■ Accounts receivable, end of year, $110,000

■ Merchandise inventory, beginning of year, $55,000

■ Merchandise inventory, end of year, $65,000.

Based on these balances, compute:

a. The accounts receivable turnover

b. The inventory turnover