Selected data from Komar Company follow. Balance Sheet As of December 31 2014 2013 Accounts receivable $ 404,000 $ 378,000 Allowance for doubtful accounts (20,200 ) (15,120 ) Net accounts receivable $ 383,800 $ 362,880 Inventories, lower of cost or market $ 481,000 $ 440,000 Income Statement for the Years Ended December 31 2014 2013 Net credit sales $ 2,014,000 $ 1,758,000 Net cash sales 412,000 303,000 Net sales 2,426,000 2,061,000 Cost of goods sold 1,592,000 1,420,000 Selling, general, and administrative expenses 239,900 214,500 Other expenses 40,500 23,200 Total operating expenses $ 1,872,400 $ 1,657,700

Required a. Compute the accounts receivable turnover for 2014. (Round your answer to 2 decimal places.)

b. Compute the inventory turnover for 2014. (Round your answer to 2 decimal places.)

c. Compute the net margin for 2013. (Round your answer to 2 decimal places.)