The following information is available for All-4-U Company for the year ending December 31, 2012:

Net Sales	$5,000,000	Accounts Receivable December 31, 2011	$1,250,000
Cost of goods sold	$3,500,000	Accounts Receivable December 31, 2012	$1,000,000
Operating Income	$600,000
Net Income	$400,000

A) Compute the gross profit ratio for 2012. %

B) Compute the operating margin ratio for 2012. %

C) Compute the net profit margin ratio for 2012. %

D) Compute the accounts receivable turnover for 2012. (to two decimal places)