Below is selected data of Pronto Company:

Balance Sheet Data	As of December 31:
	2012	2011
Accounts receivable	$671,000	$642,000
Allowance for doubtful accounts	31,000	22,000
Net accounts receivable	$640,000	$620,000
Inventories - LCM	$542,500	$642,500
Income Statement Data
Net credit sales	$3,150,000	$3,000,000
Net cash sales	800,000	600,000
Net sales	$3,950,000	$3,600,000
Cost of goods sold	$2,370,000	$2,160,000
Selling, general and adm. expenses	475,000	350,000
Other	150,000	125,000
Total operating expenses	$2,995,000	$2,635,000
Net income	$ 955,000	$ 965,000

Required:

a. What is the accounts receivable turnover for 2012?

b. What is the inventory turnover for 2012?