Selected data from Finch Company follow:

Balance Sheets As of December 31
	2018				2017
Accounts receivable	$	394,000			$	371,000
Allowance for doubtful accounts		(19,700	)			(14,840	)
Net accounts receivable	$	374,300			$	356,160
Inventories, lower of cost or market	$	477,500			$	449,000

Income Statement For the Years Ended December 31
	2018				2017
Net credit sales	$	2,002,000			$	1,757,000
Net cash sales		411,000				310,000
Net sales		2,413,000				2,067,000
Cost of goods sold		1,592,000				1,422,000
Selling, general, and administrative expenses		240,200				214,900
Other expenses		40,000				23,000
Total operating expenses	$	1,872,200			$	1,659,900

Required

A. Compute the accounts receivable turnover for 2018.

B. Compute the inventory turnover for 2018.

C. Compute the net margin for 2017.