During its first year of operations, Flint Corporation had credit sales of $2,831,500, of which $388,100 remained uncollected at year-end. The credit manager estimates that $19,130 of these receivables will become uncollectible. Prepare the journal entry to record the estimated uncollectibles. (Assume an unadjusted balance of zero in Allowance for Doubtful Accounts.) (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit e Textbook and Media List of Accounts Prepare the current assets section of the balance sheet for Flint Corporation, assuming that in addition to the receivables it has cash of S95,960, merchandise inventory of $173.940, and supplies of $13,160. (List current assets in order of liquidity Flint Corporation Balance Sheet (partial) $ $ e Textbook and Media List of Accounts Calculate the accounts receivable turnover. Assume that average nat accounts receivable were $304.900. (Round answer to 1 decimal place, cg 12.5.) Accounts receivable turnover ratio e Textbook and Media List of Accounts Calculate the average collection period. (Use 365 days for calculation. Round answer to 1 decimal place, eg 125) Average collection period days