At December 31,2024 , Carla Vista Imports reported this information on its balance sheet. During 2025, the company had the following transactions related to receivables: Prepare the journal entry to record bad debt expense for 2025 , assuming that aging the accounts receivable indicates that estimated bad debts are $45,000. (List debit entry before credit entry. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Compute the accounts receivable turnover. (Round answer to 1 decimal place, e. g. 12.4.) Accounts receivable turnover times eTextbook and Media List of Accounts Compute the average collection period. (Round answer to 1 decimal place, e. 3.12.4. Use 365 days for calculation.) Average collection period days