Patagonia Outdoors has just released the following financial data for fiscal year 2020.

Gross income	ps	63.783.000
Total sales		61.465.000
Total credit sales		32,937,000
Net Income		7.516.000
cost of goods sold		31.840.000
total assets		15,368,000
average inventory		8,704,000
Average Accounts Receivable		5,020,000

a. Calculate the turnover ratio of accounts receivable.

b. Calculate the inventory turnover ratio.

C. Calculate the asset turnover ratio.