Pina Colada Corp. holds Tamarisk, Inc. $44400, 120-day, 15% note. The entry made by Pina Colada Corp. when the note is collected, assuming no interest has previously been accrued is: (Use 360 days for calculation.) O Cash 46620 Notes Receivable 44400 Interest Revenue 2220 O Accounts Receivable 46620 Notes Revenue 44400 Interest Revenue 2220 Accounts Receivable 46620 Notes Receivable 44400 Interest Revenue 2220 O Cash 44400 Notes Receivable 44400 The financial statements of the Windsor, Inc. report net sales of $392850 and accounts receivable of $65000 and $32000 at the beginning of the year and the end of the year, respectively. What is the accounts receivable turnover for Windsor? 8.1 times 4.1 times 6.5 times O 11.1 times The financial statements of the Concord Corporation report net sales of $324000 and accounts receivable of $60000 and $24000 at the beginning of the year and the end of the year, respectively. What is the average collection period for accounts receivable in days? (Use 365 days for calculation.) O 37.1 O 47.3 87.8 O 57.4