Selected information from the comparative financial statements of Barcelona Company for the year ended December 31 appears below: 
Instructions
Answer the following questions relating to the year ended December 31, 2017. Show computations.
1. The inventory turnover for 2017 is __________.
2. The number of times interest earned in 2017 is __________.
3. The accounts receivable turnover for 2017 is __________.
4. The return on assets for 2017 is __________.
Definitions:
Inference Forms
Patterns or structures of logical reasoning where conclusions are drawn from a set of premises.
MP
Short for "Member of Parliament," a representative elected to participate in the legislative process of a parliamentary democracy.
Inference Forms
Specific patterns of reasoning that are used to derive conclusions from premises.
Conj
This term may refer to a conjunction in logic, which is a compound statement formed by connecting two statements with the word "and."
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