$\backslash$table$[[$General Ledger,$\backslash$table$[[$Accounts Receivable$],[$Subsidiary Ledger$]]],[$Accounts receivable,$$73,700,$Best Auto Repair,$$3,500$The financial statements of Clark & Powell report net credit sales of $$2$ million. Accounts receivable are $$270,000$ at the beginning of the year and $$260,000$ at the end of the year. Calculate Clark & Powell's average collection period for accounts receivable in daysJan. $3$ Brown's Repair paid $$19,200$ on its account.

$4$ Custom Repair paid $$1,200$ on its account that had previously been written off.

$8$ Jen's Auto Body purchased $$3,600$ of merchandise on account.

$9$ Antique Auto Repair paid cash for $$1,400$ of merchandise.

$18$ Jen's Auto Body returned $$800$ of merchandise.

$19$ Luxury Autos paid $$13,200$ on its account.

$20$ Jen's Auto Body paid $$24,800$ on its account.

$23$ Brown's Repair purchased $$5,200$ on account.

$25$ Custom Repair purchased $$10,600$ of merchandise on Visa.

$26$ Luxury Autos purchased $$19,600$ of merchandise on account.

$31$ Sunland determined that the Best Auto Repair account receivable was not collectible.

$($a$)$

Record the above transactions. Ignore credit card fees and any entries to merchandise inventory and cost of goods sold for the

purposes of this question. $($Credit account titles are automatically indented when the amount is entered. Do not indent

manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit