Selected data from Perez Company follow:

Balance Sheets As of December 31
	Year 3				Year 2
Accounts receivable	$	410,000			$	380,000
Allowance for doubtful accounts		(20,500	)			(15,200	)
Net accounts receivable	$	389,500			$	364,800
Inventories, lower of cost or market	$	480,000			$	446,000

Income Statement For the Years Ended December 31
	Year 3				Year 2
Net credit sales	$	2,019,000			$	1,753,000
Net cash sales		405,000				318,000
Net sales		2,424,000				2,071,000
Cost of goods sold		1,600,000				1,432,000
Selling, general, and administrative expenses		239,300				214,800
Other expenses		40,500				23,700
Total operating expenses	$	1,879,800			$	1,670,500

Required a. Compute the accounts receivable turnover for Year 3. b. Compute the inventory turnover for Year 3. c. Compute the net margin for Year 2. (For all requirements, round your answers to 2 decimal places.)