The following information relevant to accounts receivable is presented for Dharma Initiative (in thousands of dollars). Calculate the accounts receivable turnover ratio, and the days' sales outstanding ratio for the years 2022 and 2023. Do not enter dollar signs or commas in the input boxes. For accounts receivable turnover, round to one decimal place. For days' sales outstanding, round to the nearest whole number. 2023 Accounts Receivable Allowance for Doubtful Accounts Net Credit Sales Accounts Receivable Turnover (in number of times) Days' Sales Outstanding (in days) Do not enter dollar signs or commas in the input boxes. Enter the debit accounts in alphabetical order. Date On January 2, 2023, Dharma Initiative agreed to sell $185,000 of its accounts receivable with a 4% fee paid to the factor. Prepare the journal entry to record the factoring of accounts receivable. Jan 2 Account Title and Explanation To record sale of accounts receivable ( $326 $19 $3,785 Debit 2022 2021 $513 $539 $24 $25 $3,456 $2,523 Credit