Calculate accounts receivable turnover and number of days sales in receivables. Selling Your Accounts Receivable?To obtain the Written Statement you will need the Request for Written Statement filled out and notarized. AR is not used as it is not necessary. No one is invoiced in advance. Apply to Accounts Receivable Clerk, Billing Specialist, Specialist and more! This can be obtained from the Property Tax Office. (Journalizing Various Receivable Transactions) The trial balance before adjustment for Phil Collins Company shows the following balances. Debit. Credit. Contact official HPE sales and support resources. He wishes to know how much net income the business earned during the past year.