Presented here is basic financial information (in millions) from the annual reports of Oriole and Sheffield. Oriole Sheffield Sales $22,200 $16,300 Allowance for doubtful accounts, Jan. 1 87.0 113 Allowance for doubtful accounts, Dec. 31 81.0 117 Accounts receivable balance (gross), Jan. 1 2,500.0 2,400 Accounts receivable balance (gross), Dec. 31 2,900.0 1,500 Calculate the accounts receivable turnover and average collection period for both companies. (Round answers to 1 decimal place, e.g. 15.2. Use 365 days for calculation.) Oriole Accounts receivable turnover Average collection period Sheffield times days times days