2. A. On 17 January 2020 Abdul Company has made a credit sale of Laptop for OMR 190,000 to Abeer Company and received a note for 120 days with 12% interest from him in settlement of Account receivables. Abdul Company closes their accounts every year on April 30%. On the due date Abeer Company has paid the full amount to Abdul Company. Based upon the information given you are required to write the necessary journal entries of notes receivable. B. The following data are taken from the comparative balance sheets of Raisa Company. You are required to compute its accounts receivable turnover and Average collection period for the year 2020. Sales Accounts receivable Accounts Payable Capital 2020 1,786,190 143,200 223,000 10,000,000 2019 1,846,100 138,700 243.000 10,000,000