Solomon Company reports the following in its most recent year of operations: Sales, $1,345,600 (all on account) Cost of goods sold, $714,400 Gross profit, $631,200 . . . . Accounts receivable, beginning of year, $106,000 Accounts receivable, end of year, $126,000 Merchandise inventory, beginning of year, $71,000 Merchandise inventory, end of year, $81,000. Based on these balances, compute: a. The accounts receivable turnover. b. The inventory turnover.