Presented below is information for Wildhorse Company. 1. Beginning-of-the-year Accounts Receivable balance was $21,500. 2. Net sales (all on account) for the year were $109,100. Wildhorse does not offer cash discounts. 3. Collections on accounts receivable during the year were $88,900. Prepare (summary) journal entries to record the items noted above. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Compute Wildhorse's accounts receivable turnover and days to collect receivables for the year. The company does not believe it will have any bad debts. (Round answers to 2 decimal places, e.g. 4.57. Use 365 days for calculation.) Accounts receivable turnover times Days to collect accounts receivable days