Presented here is selected financial information (in millions) from the 2014 financial statements of Rogers Communications Inc. and Shaw Communications Inc.:

Instructions
(a) Calculate the receivables turnover and average collection period for both companies.
(b) Comment on the difference in their collection experiences.
Taking It Further
If Rogers or Shaw sells its accounts receivable to speed up cash flows, what impact would you expect that to have on its ratios? Would a comparison between the two companies still be appropriate?

Sales Allowance for doubtful accounts, beginning of year Allowance for doubtful accounts, end of year Accounts receivable balance (net), beginning of year Accounts receivable balance (net), end of year Rogers $12,850 104 98 1,509 1,591 Shaw $5,241 27 32 486 493