what is the correct answer for the last question which is about the turnover ratio

At December 31, 2019, Swifty Medical reported the following information on its statement of financial position. Accounts receivable R$ 965.300 Less: Allowance for doubtful accounts 78.800 During 2020, the company had the following transactions related to receivables. 1. Sales on account R$ 3,696,600 2. Sales returns and allowances 48,000 3. Collections of accounts receivable 2.802.400 4. Write-offs of accounts receivable deemed uncollectible 90,500 5. Recovery of bad debts previously written off as uncollectible 25,200 Your answer is partially correct. Prepare the journal entries to record each of these five transactions. Assume that no cash discounts were taken on the collections of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No Account Titles and Explanation Debit Credit 1. 1 Accounts Receivable 3696600 Sales Revenue 3696600 2. Sales Returns and Allowances 48000 Accounts Receivable 48000 3. Cash 2802400 Accounts Receivable 2802400 4 Allowance for Doubtful Accounts 90500 Accounts Receivable 90500 5. Accounts Receivable 25200 Allowance for Doubtful Accounts 25200 (To reverse account previously written off.) Cash 25200 Accounts Receivable 25200 Enter the January 1, 2020, balances in Accounts Receivable and Allowance for Doubtful Accounts, post the entries to the two accounts (use T-accounts and determine the balances. (Post entries in the order of journal entries presented in the previous part.) Accounts Receivable 965300 2 48000 3696600 3 2802400 5 90500 5 25200 BA 1721000 ed ugod Allowance for Doubtful Accounts 90500 Bel. 78800 5 25200 BA 13500 List of Accounts Your answer is correct. Prepare the journal entry to record bad debt pense for 2020, assuming that an aging of accounts receivable indicates that expected bad debts are R$ 119,000. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Account Titles and Explanation Debit Credit Bed Debt Expenas 105500 Allowance for Doubtful Accounts 105500 List of Accounts X Your answer is incorrect Compute the accounts receivable turnover for 2020 assuming the expected bad debt information provided in (cl(Round answer to 2 decimal places. es. 25.25) Accounts receivable turnover ratio 2.72 times