Selected data from Rooney Company follow:

Balance Sheets As of December $31$

Year $3$ Year $2$

Accounts receivable $ $400,000$ $ $379,000$

Allowance for doubtful accounts $(20,000)(15,160)$

Net accounts receivable $ $380,000$ $ $363,840$

Inventories, lower of cost or market $ $476,000$ $ $432,000$

Income Statement For the Years Ended December $31$

Year $3$ Year $2$

Net credit sales $ $2,017,000$ $ $1,757,000$

Net cash sales $417,000317,000$

Net sales $2,434,0002,074,000$

Cost of goods sold $1,600,0001,426,000$

Selling, general, and administrative expenses $240,400215,800$

Other expenses $39,30022,900$

Total operating expenses $ $1,879,700$ $ $1,664,700$

Required

Compute the accounts receivable turnover for Year $3.$

Compute the inventory turnover for Year $3.$

Compute the net margin for Year $2.$