Selected data from Komar Company follow.

Balance Sheet As of December 31
	2014			2013
Accounts receivable	$	500,000		$	450,000
Allowance for doubtful accounts		(20,000	)		(16,000	)
Net accounts receivable	$	480,000		$	434,000
Inventories, lower of cost or market	$	600,000		$	525,000

Income Statement for the Years Ended December 31

2014

2013

Net credit sales

$

2,000,000

$

1,760,000

Net cash sales

400,000

320,000

Net sales

2,400,000

2,080,000

Cost of goods sold

1,600,000

1,440,000

Selling, general, and administrative expenses

240,000

216,000

Other expenses

40,000

24,000

Total operating expenses

$

1,880,000

$

1,680,000

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: %