i provided all those pictures in case if you need them to calculate the Current Ratio and Account Receivable Turnover

During 2023, Sandhill had the following transactions: 1. Total sales were $495,000. Of the total sales amount, $240,000 was on a credit basis. 2. On June 30, a $45,000 account receivable of a major customer was settled, with Sandhill accepting a $45,000, one-year, 11% note, with the interest payable at maturity. 3. Sandhill collected $190.000 on accounts receivable during the year. 4. At December 31. 2023, Cash had a balance of $17,000, Inventory had a balance of $84,000, Accounts Payable was $79,000, and Acerued Liabilities was $16,000. Part 2 Now assume that on December 31, 2023, Sandhill enters into the following transactions related to the company's receivables: 1. Sandhill sells the note receivable to Pralrie Bank for $45,000 cash plus accrued interest. Given the creditworthiness of Sandhill's customer, the bank accepts the note without recourse and assesses a finance charge of 3.40%. Prairie Bank will collect the note directly from the customer. 2. Sandhill factors some accounts receivable at the end of the year. Accounts totalling $45,000 are transferred to Teal Mountain, Inc., with recourse. Teal Mountain retains 7% of the balances and assesses a finance charge of 3% on the transfer. Teal Mountain will collect the receivables from Sandhill's customers. The fair value of the recourse obligation is 54,800 Prepare the journal entry to record the transfer of the note receivable to Prairie Bank. (Round answers to 0 decimal places, eg. 8,971. 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 occount titles and enter O for the amounts. List all debit entries before credit entries) Prepare the journal entry to record the transfer of the note receivable to Prairie Bank. (Round answers to 0 decimal ploces es. 8,971. 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 O for the amounts. List all debit entries before credit entries) Prepare the journal entry to record the sale of receivables to Teal Mountain. (Credit account titles are automatically indented whe the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amoun List all debit entries before credit entries.) Calculate the current ratio and the receivables turnover ratio for Sandhill at December 31, 2023. (Round answers to 2 decimal places, es 1.25.) Current Ratio Accounts Receivable Turnover times During 2023, Sandhill had the following transactions: 1. Total sales were $495,000. Of the total sales amount, $240,000 was on a credit basis. 2. On June 30, a $45,000 account receivable of a major customer was settled, with Sandhill accepting a $45,000, one-year, 11% note, with the interest payable at maturity. 3. Sandhill collected $190.000 on accounts receivable during the year. 4. At December 31. 2023, Cash had a balance of $17,000, Inventory had a balance of $84,000, Accounts Payable was $79,000, and Acerued Liabilities was $16,000. Part 2 Now assume that on December 31, 2023, Sandhill enters into the following transactions related to the company's receivables: 1. Sandhill sells the note receivable to Pralrie Bank for $45,000 cash plus accrued interest. Given the creditworthiness of Sandhill's customer, the bank accepts the note without recourse and assesses a finance charge of 3.40%. Prairie Bank will collect the note directly from the customer. 2. Sandhill factors some accounts receivable at the end of the year. Accounts totalling $45,000 are transferred to Teal Mountain, Inc., with recourse. Teal Mountain retains 7% of the balances and assesses a finance charge of 3% on the transfer. Teal Mountain will collect the receivables from Sandhill's customers. The fair value of the recourse obligation is 54,800 Prepare the journal entry to record the transfer of the note receivable to Prairie Bank. (Round answers to 0 decimal places, eg. 8,971. 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 occount titles and enter O for the amounts. List all debit entries before credit entries) Prepare the journal entry to record the transfer of the note receivable to Prairie Bank. (Round answers to 0 decimal ploces es. 8,971. 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 O for the amounts. List all debit entries before credit entries) Prepare the journal entry to record the sale of receivables to Teal Mountain. (Credit account titles are automatically indented whe the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amoun List all debit entries before credit entries.) Calculate the current ratio and the receivables turnover ratio for Sandhill at December 31, 2023. (Round answers to 2 decimal places, es 1.25.) Current Ratio Accounts Receivable Turnover times