14. Presented below are selected data from the financial statements of eMonstore.com for 2012, 2011, and 2010.

	2012	2011	2010
Total assets	$650,000	$821,000	$800,000
Net credit sales	800,000	650,000	720,000
Accounts receivable	85,000	79,000	74,000

A.	Calculate eMonstore.com's accounts receivable turnover ratio for 2012 and 2011.
B.	Calculate the number of days the average balance of receivables is outstanding before being converted into cash (turnover in days) for 2012 and 2011.
C.	What problems do you see with the company's credit policy if the terms are net 30 days? Explain.