Selected Information from the Comparative Financial Statements of Barcelona Company

Selected information from the comparative financial statements of Barcelona Company for the year ended December 31 appears below: $\begin{array}{lrr}&2014&2013\\\text { Accounts receivable (net) } & 175,000 & \$ 200,000 \\\text { Inventory } & 130,000 & 170,000 \\\text { Total assets } & 1,100,000 & 800,000 \\\text { Current liabilities } & 140,000 & 110,000 \\\text { Long-term debt } & 410,000 & 300,000 \\\text { Net credit sales } & 900,000 & 700,000 \\\text { Cost of goods sold } & 600,000 & 530,000 \\\text { Interest expense } & 40,000 & 25,000 \\\text { Income tax expense } & 60,000 & 29,000 \\\text { Net income } & 120,000 & 85,000 \\\text { Net cash provided by operating activities } & 250,000 & 135,000\end{array}$ Instructions
Answer the following questions relating to the year ended December 31, 2014. Show computations.
1. The inventory turnover for 2014 is __________.
2. The number of times interest earned in 2014 is __________.
3. The accounts receivable turnover for 2014 is __________.
4. The return on assets for 2014 is __________.
5. The current cash debt coverage for 2014 is __________.