Hello I'm practicing for my study but I'm not sure about my answer so could someone provide me explanation so that I can compare with mine?

Oriole Supply Co. has the following transactions: Nov. 1 Loaned $65,000 cash to A. Morgan on a one-year, 9% note. 15 Sold goods to H. Giorgi on account for $12,400, terms n/30. The goods cost Oriole $7,750. Oriole uses the perpetual inventory system. Dec. 1 Sold goods to Wrightman, Inc., receiving a $21,700, three-month, 7% note. The goods cost Oriole $14,467. 15 H. Giorgi was unable to pay her account. Giorgi gave Oriole a six-month, 8% note in settlement of her account. 31 Accrued interest revenue on all notes receivable. Interest is due at maturity. Mar. 1 Collected the amount owing on the Wrightman note. June 15 H. Giorgi defaulted on the note. Future payment is expected. Record the transactions for Oriole Supply Co. (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when the 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. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To record sale of merchandise on account) v (To record cost of merchandise sold) v (To record sale) (To record cost of merchandise sold)[To record cost of merchandise solo) (To record sale) (To record cost of merchandise sold) v v v vThe following information (in millions) was taken from the December 31 financial statements of Canadian National Railway Company: 2014 2013 2012 Accounts receivable, gross $937 $822 $841 Allowance for doubtful accounts 9 10 Accounts receivable, net 928 815 831 Revenues 12,134 10,575 9,920 Total current assets 2,066 1,977 1,869 Total current liabilities 2,201 2,498 2,203 Calculate the 2014 and 2013 current ratios. (Round answers to 2 decimal places, e.g. 52.75.) 2014 2013 Current Ratio LINK TO TEXT Calculate the receivables turnover and average collection period for 2014 and 2013. (Round turnover ratio answers to 2 decimal places, e.g. 52.75 and collection period to 1 decimal place. Use 365 days for calculation.) 2014 2013 Receivables Turnover times times Average Collection Period days days