a$)$ Prepare the journal entry necessary to update the company's accounts immediately after performing its bank reconciliation on December $31,$ year $1.$

b$)$ Prepare the journal entry necessary to adjust the company$$s marketable securities to market value at December $31,$ year $1.$

c$)$ Prepare the journal entry necessary to accrue interest in December, year $1.$

d$)$ Prepare the journal entry necessary to report the company$$s accounts receivable at their net realizable value at December $31,$ year $1.$

e$)$ Discuss briefly how the entry performed in part d affects the accounts receivable turnover rate. Does the write$-$off of a specific account receivable that has been identified as uncollect ible affect the accounts receivable turnover rate differently than the entry performed in part d$?$ Explain.