Presented here is basic financial information (in millions) from the annual reports of Cullumber and Marigold. Cullumber $25,100 70.0 Marigold $15,700 Sales 112 78.0 116 Allowance for doubtful accounts, Jan. 1 Allowance for doubtful accounts, Dec. 31 Accounts receivable balance (gross), Jan. 1 Accounts receivable balance (gross), Dec. 31 2,500.0 3,400.0 2,100 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.) Cullumber Marigold Accounts receivable turnover times times Average collection period days days