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At December 31, 2016, Sandhill Co. Imports reported this information on its balance sheet. During 2017 , the company had the following transactions related to receivables. Prepare the journal entry to record bad debt expense for 2017 , assuming that aging the accounts receivable indicates that eTextbook and Media List of Accounts Compute the accounts receivable turnover. (Round answer to 1 decimal place, e.g. 12.5.) Accounts receivable turnover times eTextbook and Media List of Accounts Compute the average collection period. (Round answer to 1 decimal place, e.g. 12.5.) Average collection period days