The following information was taken from the financial statements of ABC Computer Manufacturing: 2020 2019 Net Sales $420,000 $399,000 COGS $210,000 $175,000 Gross Profit $210,000 $224,000 Operating Expenses $185,000 $180,000 Net Income $25,000 $44,000 Ending Accounts Receivable $50,000 $40,000 Ending Inventory $20,000 $15,000 Using Horizontal Analysis Compute the following: for % increase round to 1 decimal place (i.e. 22.1) Dollar amount increase/- decrease % increase/- decrease Net Sales 420,000 Gross Profit 210,000 Net Income 25,000 Calculate the inventory turns and accounts receivable turns (round to 1 decimal place)