Presented here is basic financial information (in millions) from the annual reports of Sunland and Cheyenne. Sunland Cheyenne Sales $19,000 $12,000 Allowance for doubtful accounts, Jan. 1 79.0 113 Allowance for doubtful accounts, Dec. 31 85.0 115 Accounts receivable balance (gross), Jan. 1 Accounts receivable balance (gross), Dec. 31 2,500.0 2,000 2,900.0 1,400 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.) Sunland Accounts receivable turnover Average collection period times days Cheyenne times days