90. The receivable turnover is computed by dividing net sales by: a. the number of days in a year. b. average accounts receivable. c. days' sales uncollected. d. allowance for uncollectible accounts. | 91. All of the following are methods used to finance receivables except: a. factoring. b. discounting. c. securitization. d. honoring 92. A compary purchased land for 512,000 , paid 51,000 commissions to the real estate agent, and $2,000 to prepain the land to build a new bullding. How much should the company record to the tind account as the cost of the land? a. $15,000 b. 513,000 c. $12.000 d, 514,000