Below Is Selected Data of Pronto Company $\text { Balance Sheet Data }$

Below is selected data of Pronto Company:
$\text { Balance Sheet Data }$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\text { As of December } 31 \text { : }$
$\begin{array}{|l|r|r|}\hline &2012 &2011 \\\hline \text { Accounts receivable } & \$ 671,000 & \$ 642,000 \\\hline \text { Allowance for doubtful accounts } & 31,000&22,000\\\hline \text { Net accounts receivable } & \$ 640,000 & \$ 620,000 \\\hline & & \\\hline \text { Inventories - LCM } & \$ 542,500 & \$ 642,500 \\\hline & & \\\hline\text { Income StatementData }\\\hline \text { Net credit sales } & \$ 3,150,000 & \$ 3,000,000 \\\hline \text { Net cash sales } & 800,000 & 600,000\\\hline \text { Net sales } & \$ 3,950,000 & \$ 3,600,000 \\\hline \text { Cost of goods sold } & \$ 2,370,000 & \$ 2,160,000 \\\hline \text { Selling, general and adm. expenses } & 475,000 & 350,000 \\\hline \text { Other } & 150,000 & 125,000 \\\hline \text { Total operating expenses } & \$ 2,995,000 & \$ 2,635,000 \\\hline \text { Net income } & \$ 955,000 & \$ 965,000 \\\hline\end{array}$
Required:
a.What is the accounts receivable turnover for 2012?
b.What is the inventory turnover for 2012?