Presented here is selected information (in millions) from the financial statements of Rogers Communications Inc. (year ended December 31, 2015) and Shaw Communications Inc. (year ended August 31, 2015):

Instructions
(a) Calculate the receivables turnover and average collection period for both companies. The industry average for the receivables turnover was 12.0 times and the average collection period was 30.3 days.
(b) Comment on the difference in the companies' collection experiences, and that of their industry counterparts.

Rogers Shaw $13,414 $5,488 Allowance for doubtful accounts, beginning of year 9832 86 26 1,689 525 1,878 494 Net sales Allowance for doubtful accounts, end of year Accounts receivable (gross), beginning of year Accounts receivable (gross), end of year