Heritage antiquing services comparative income statement and reconciliation (dollars in thousands) this year last year sales $ 66,000 $ 64,000 cost of goods sold 43,000 42,000 gross margin 23,000 22,000 selling and administrative expenses: selling expenses 11,500 11,000 administrative expenses 7,400 7,000 total selling and administrative expenses 18,900 18,000 net operating income 4,100 4,000 interest expense 800 800 net income before taxes 3,300 3,200 income taxes 1,320 1,280 net income 1,980 1,920 dividends to preferred stockholders 60 400 net income remaining for common stockholders 1,920 1,520 dividends to common stockholders 450 450 net income added to retained earnings 1,470 1,070 retained earnings, beginning of year 32,610 31,540 retained earnings, end of year $ 34,080 $ 32,610 required: compute the following financial data for short-term creditors for this year: 1. accounts receivable turnover. (round your answer to 1 decimal place.) 2. inventory turnover. (round your answer to 1 decimal place.)