Solomon Company reports the following in its most recent year of operations:

• Sales, $1,221,000 (all on account)
• Cost of goods sold, $617,700
• Gross profit, $603,300
• Accounts receivable, beginning of year, $101,000
• Accounts receivable, end of year, $121,000
• Merchandise inventory, beginning of year, $66,000
• Merchandise inventory, end of year, $76,000.

Based on these balances, compute:

1. The accounts receivable turnover.
2. The inventory turnover.