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At December 31, 2016, Bridgeport Corp. Imports reported this information on its balance sheet. Accounts receivable: $646,200 Less: Allowance for doubtful accounts: $36,640 During 2017, the company had the following transactions related to receivables. 1. Sales on account: $2,852,300 2. Sales returns and allowances: 65,100 3. Collections of accounts receivable: 2,533,800 4. Write-offs of accounts receivable deemed uncollectible: 42,550 5. Recovery of bad debts previously written off as uncollectible: 14,690 No Account Titles and Explanation . 1. Accounts Receiv Debit 2852300 Sales Revenue 2. Sales Returns and 2852300 65100 Accounts Receiv 3. Cash 65100 2533800 Accounts Receiv 4. Allowance for Dou 2533800 42550 Accounts Receiv 5. Accounts Receiv Credit 42550 14690 Allowance for Dou 14690 (To reinstate account previously written off) Cash Accounts Receiv 14690 14690 A) Prepare the journal entries to record each of these five transactions. Assume that no cash discounts were taken on the collections of accounts receivable. (Omit cost of goods sold entries.) B) Enter the January 1, 2017, balances in Accounts Receivable and Allowance for Doubtful Accounts, post the entries to the two accounts and determine the balances. Accounts Receivable Bal. (1) (5) 646200 2852300 14,690 65100 (2) 2,533,800 (3) 42550 (4) 14,690 (5) Bal. ??????? Bal. Allowance for Doubtful Accounts (4) 42550 36,640 Bal. 14,690 (5) Bal. ????? Bal. C) Prepare the journal entry to record bad debt expense for 2017, assuming that aging the accounts receivable indicates that estimated bad debts are $87,680. Account Titles and Explanation Debit Credit Allowance for Doubtful Accounts ? ? Bad Debt Expense ? ? D) Compute the accounts receivable turnover. Accounts receivable turnover _______ times