Selected data from Komar Company follow.

Balance Sheet As of December 31
	2014			2013
Accounts receivable	$	405,000		$	378,000
Allowance for doubtful accounts		(20,250	)		(15,120	)
Net accounts receivable	$	384,750		$	362,880
Inventories, lower of cost or market	$	484,000		$	433,000

Income Statement for the Years Ended December 31
	2014			2013
Net credit sales	$	2,008,000		$	1,753,000
Net cash sales		404,000			310,000
Net sales		2,412,000			2,063,000
Cost of goods sold		1,594,000			1,440,000
Selling, general, and administrative expenses		239,400			215,300
Other expenses		39,300			23,400
Total operating expenses	$	1,872,700		$	1,678,700

Required

a.	Compute the accounts receivable turnover for 2014. (Round your answer to 2 decimal places.)

b.	Compute the inventory turnover for 2014. (Round your answer to 2 decimal places.)

c.	Compute the net margin for 2013. (Round your answer to 2 decimal places. (i.e., .2345 should be entered as 23.45).)