At December 31,2021 , Oriole Imports reported this information on its balance sheet. During 2022 , the company had the following transactions related to receivables. Prepare the journal entries to record each of these five transactions. Assume that no cash discounts were taken on the collections of accounts receivable. (Omit cost of goods sold entries.) (Credit account titles are automatically indented when amount is entered. Do not indent manually. 5. (To reinstate account previously written off) (To record collection of accounts receivable) Accounts Receivable Allowance for Doubtful Accounts Prepare the journal entry to record bad debt expense for 2022, assuming that aging the accounts receivable indicates that estimated bad debts are \$51,000. (Credit account titles are automatically indented when amount is entered. Do not indent manually) List of Accounts Compute the accounts receivable turnover. (Round answer to 1 dedmal place, eg. 12.4.) Compute the average collection period. (Round answer to 1 decimal place, eg. 12.4. Use 365 days for calculation.) Average collection period days