Presented here is basic financial information (in millions) from the annual reports of Crane and Swifty. Crane Swifty Sales $20,400 $16,000 Allowance for doubtful accounts, Jan. 1 71.0 117 Allowance for doubtful accounts, Dec. 31 73.0 111 Accounts receivable balance (gross), Jan. 1 2,600.0 1,600 Accounts receivable balance (gross), Dec. 31 3,000.0 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.) Crane Swifty Accounts receivable turnover 7.5 times 11.1 times Average collection period 48 days days