What is (d) accounts receivable turnover ?

Problem 8-1A (Part Level Submission) At December 31, 2013, Dean Co. reported the following information on its balance sheet. Accounts receivable Less: Allowance for doubtful accounts $971,620 70,010 During 2014, the company had the following transactions related to receivables. 1. 2. 3. 4. Sales on account Sales returns and allowances Collections of accounts receivable Write-offs of accounts receivable deemed uncollectible $3,317,380 51,380 2,828,930 93,550 25,230 5. Recovery of bad debts previously written off as uncollectible (a) Your answer is correct. Prepare the journal entries to record each of these five transactions. Assume that no cash discounts automatically indented when amaunt is entered., ag at indant