BTN$6-2.$ Comparative Analysis Problem: Columbia Sportswear Company vs$.$ Under Armour, Inc.

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a$.$ Calculate the accounts receivable turnover and the average collection period for Columbia Sportswear and Under Armour, Inc. for each of the two years presented. $($To calculate the accounts receivable turnover, use the ending net accounts receivable balance as the denominator rather than average net accounts receivable.$)$

b$.$ Compare the average collection periods for the two companies and comment on possible reasons for the difference in the average collection periods for the two companies.