Selected information from the comparative financial statements of Barcelona Company for the year ended December 31 appears below:

		2017		2016
Accounts receivable (net)	$ 175,000		$200,000
Inventory	130,000		170,000
Total assets	1,100,000		800,000
Current liabilities	140,000		110,000
Long-term debt	410,000		300,000
Net credit sales	900,000		700,000
Cost of goods sold	600,000		530,000
Interest expense	40,000		25,000
Income tax expense	60,000		29,000
Net income	120,000		85,000
Net cash provided by operating activities	250,000		135,000

Instructions Answer the following questions relating to the year ended December 31, 2017. Show computations. 1. The inventory turnover for 2017 is __________. 2. The number of times interest earned in 2017 is __________. 3. The accounts receivable turnover for 2017 is __________. 4. The return on assets for 2017 is __________.