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BermanCompanyreportedthefollowingfinancialinformation:12/31/201112/31/2010Accountsreceivable$320,000$360,000Netcreditsales2,550,0002,420,000EnquiredComputethereceivablesturnover2011.（小数点后保留1位小数，例如：8.0）

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BermanCompanyreportedthefollowingfinancialinformation:12/31/201112/31/2010Accountsreceivable$320,000$360,000Netcreditsales2,550,0002,420,000EnquiredComputetheaveragecollectionperiodfor2011.（答案取整数，例如：58）

BanksCompanyisconsideringtofinanceitspurchaseofanew$4,000,000officebuilding.Issue400,000ordinarysharesat$10pershare.Incomebeforeinterestandtaxesisexpectedtobe$3,000,000.Thecompanyhasa30%taxrateandhas600,000ordinarysharesoutstandingpriortothenewfinancing.EnquiredCalculateNetincome.（答案取整数，例如：58）

BanksCompanyisconsideringtofinanceitspurchaseofanew$4,000,000officebuilding.Issue400,000ordinarysharesat$10pershare.Incomebeforeinterestandtaxesisexpectedtobe$3,000,000.Thecompanyhasa30%taxrateandhas600,000ordinarysharesoutstandingpriortothenewfinancing.EnquiredCalculateearningspershare.（小数点后保留1位小数，例如：8.0）

BanksCompanyisconsideringtofinanceitspurchaseofanew$4,000,000officebuilding.Issue8%,10-yearbondsatpar($4,000,000).Incomebeforeinterestandtaxesisexpectedtobe$3,000,000.Thecompanyhasa30%taxrateandhas600,000ordinarysharesoutstandingpriortothenewfinancing.EnquiredCalculateNetincome.（答案取整数，例如：8）