Selected data from Komar Company follow.

Balance Sheet As of December 31
	2014			2013
Accounts receivable	$	403,000		$	374,000
Allowance for doubtful accounts		(20,150	)		(14,960	)
Net accounts receivable	$	382,850		$	359,040
Inventories, lower of cost or market	$	483,000		$	446,000

Income Statement for the Years Ended December 31
	2014			2013
Net credit sales	$	2,018,000		$	1,760,000
Net cash sales		406,000			310,000
Net sales		2,424,000			2,070,000
Cost of goods sold		1,600,000			1,426,000
Selling, general, and administrative expenses		240,400			215,800
Other expenses		39,600			22,300
Total operating expenses	$	1,880,000		$	1,664,100

Required a. Compute the accounts receivable turnover for 2014. (Round your answer to 2 decimal places.) Accounts receivable turnover times b. Compute the inventory turnover for 2014 (Round your answer to 2 decimal places.) Inventory turnover times c. Compute the net margin for 2013. (Round your answer to 2 decimal places. (i.e., .2345 should be entered as 23.45)) Net margin% entered as 23.45).)