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Assuming all numbers are in thousands as of December 31, Duggard Corporation had cash sales of $750 in 2012, cash sales of $650 in 2011, credit sales of $615 during 2012, and credit sales of $550 during 2011. Net income for 2012 was $219 and net income for 2011 was $155. The net land and building account for 2012 and 2011, respectively was $247 and $315. and Duggard's fixed asset turnover for 2012 is

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