Selected data from Rooney Company follow.

Balance Sheets
As of December 31
	Year 3	Year 2
Accounts receivable	$408,000	$378,000
Allowance for doubtful accounts	(20,400)	(15,120)
Net accounts receivable	$387,600	$362,880
Inventories, lower of cost or market	$483,500	$438,000

Income Statement
For the Years Ended December 31
	Year 3	Year 2
Net credit sales	$2,009,000	$1,756,000
Net cash sales	404,000	306,000
Net sales	2,413,000	2,062,000
Cost of goods sold	1,600,000	1,422,000
Selling, general, and administrative expenses	241,000	214,000
Other expenses	40,600	23,200
Total operating expenses	$1,881,600	$1,659,200

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.)