The income statement and balance sheets of Paisano Seafood Inc. are shown below:

Income statement	FYE
	12/31/2017
Revenue:
Net sales	$800,000
Other	60,000
Total revenue	860,000
Expenses:
Cost of goods sold	540,000
Research and development	25,000
Selling and administrative	155,000
Interest	20,000
Total expenses	740,000
Income before income taxes	120,000
Income taxes	48,000
Net income	$72,000

Balance Sheet	December 31
	2017	2016
Current assets:
Cash and short-term investments	$26,000	$21,000
Receivables, net	48,000	50,000
Inventories	65,000	62,000
Prepaid items and other current assets	5,000	3,000
Total current assets	144,000	136,000
Other assets:
Investments, at cost	106,000	106,000
Deposits	10,000	8,000
Total other assets	116,000	114,000
Property, plant, and equipment:
Land	12,000	12,000
Buildings and equipment	268,000	248,000
Total property, plant, and equipment	280,000	260,000
Total assets	$540,000	$510,000
Allowance for doubtful accounts	$1,100	$1,400
Accumulated depreciation	$126,000	$122,000
Current liabilities:
Short-term loans	$22,000	$24,000
Accounts payable	72,000	71,000
Salaries, wages, and other	26,000	27,000
Total current liabilities	120,000	122,000
Long-term debt	160,000	171,000
Total liabilities	280,000	293,000
Owners' equity:
Common stock, at par	44,000	42,000
Paid-in capital in excess of par	64,000	61,000
Total paid-in capital	108,000	103,000
Retained earnings	152,000	114,000
Total owners' equity	260,000	217,000
Total liabilities and owners' equity	$540,000	$510,000

Accounts receivable turnover ratio for Paisano in 2017 is?

Return on assets for Paisano in 2017 is?