Presented here is basic financial information (in millions) from the annual reports of Sunland and Oriole. Sunland Oriole $ 21,700 $ 11,500 79.0 113 Sales Allowance for doubtful accounts, Jan. 1 Allowance for doubtful accounts, Dec. 31 Accounts receivable balance (gross), Jan. 1 Accounts receivable balance (gross), Dec. 31 85.0 117 2,500.0 1,700 3,300.0 1,400 Calculate the accounts receivable turnover and average collection period for both companies. (Round answers to 1 decimal place, eg. 15.2. Use 365 days for calculation.) Sunland Oriole Accounts receivable turnover times times Average collection period days days