please help me with the first two questions

The following information pertains to Dallas Company, Assume that all balance sheet amounts represent both average and ending balance figures and that all salts were on credit. $42,099 Assets Cash and short-term investments Accounts receivable (net) Inventory Property, plant, and equipment Total Assets 30,611 38,550 271,625 $382,885 Liabilities and Stockholders' Equity Current liabilities Long-term liabilities $55,176 88,081 116,440 Common stock, $20 par Retained earnings 123,188 $382,885 Total Liabilities and stockholders' equity Income Statement $99,425 Sales Cost of goods sold Gross margin Operating expenses 44,741 $54,684 24,735 $29,949 Net Income Liabilities and Stockholders' Equity Current liabilities $55,176 Long-term liabilities 88,081 Common stock, $20 par 116,440 Retained earnings 123,188 Total Liabilities and stockholders' equity $382,885 Income Statement Sales $99,425 44,741 Cost of goods sold Gross margin Operating expenses $54,684 24,735 Net income $29,949 5,822 $20 Number of shares of common stock Market price of common stock Dividends per share Cash provided by operations What is the return on stockholders' equity? $1.00 $40,000 a. 24.3% b. 5.1% c. 3.9% d. 1.2% Based on the following data, what is the accounts receivable turnover? Sales on account during year $544,308 213,256 Cost of goods sold during year Accounts receivable, beginning of year Accounts receivable, end of year 49,955 53,625 84,548 102,874 Inventory, beginning of year Inventory, end of year a. 5.3 b. 2.6 c. 10.5 d. 10.9