The following information relevant to accounts receivable is presented for Cyberdyne Systems Company (in thousands of dollars). Calculate the accounts receivable turnover ratio, and the day sales outstanding ratio for the years 2019 and 2020. Do not enter dollar signs or commas in the input boxes. For accounts receivable turnover, round to one decimal place. For day sales outstanding, round to the nearest whole number. 2020 2019 2018 Accounts Receivable $486 $427 $364 Allowance for Doubtful Accounts $17 $21 $21 Net Credit Sales $2,619 $3,846 $2,925 Accounts Receivable Turnover (in number of times) Day Sales Outstanding (in days) On January 2, 2021, Cyberdyne Systems Company agreed to sell $182,000 of its accounts receivable with a 5% fee paid to the factor. Prepare the journal entry to record the factoring of accounts receivable. Do not enter dollar signs or commas in the input boxes. Enter the debit accounts in alphabetical order. Date Account Title and Explanation Debit Credit Jan 2 To record sale of accounts receivable