Selected data of the Peninsula Company follow:

	As of December 31
Balance Sheet Data	20X2				20X1
Accounts receivable	$	671,000			$	642,000
Allowance for doubtful accounts		31,000				22,000
Net accounts receivable	$	640,000			$	620,000
Inventorieslower of cost or market	$	542,500			$	642,500

	Year Ended December 31
Income Statement Data	20X2				20X1
Net credit sales	$	3,150,000			$	3,000,000
Net cash sales		800,000				600,000
Net sales	$	3,950,000			$	3,600,000
Cost of goods sold	$	2,370,000			$	2,160,000
Selling, general, and administrative expenses		475,000				350,000
Other		150,000				125,000
Total operating expenses	$	2,995,000			$	2,635,000
Net income	$	955,000			$	965,000

Required:

a. What is the accounts receivable turnover for 20X2?

b. What is the inventory turnover for 20X2?