Presented here is basic financial information (in millions) from the annual reports of Blossom and Sunland. Blossom Sunland
Sales $20,700 $14,000
Allowance for doubtful accounts, Jan. 1 79.0 112
Allowance for doubtful accounts, Dec. 31 79.0 112
Accounts receivable balance (gross), Jan. 1 2,500.0 2,100
Accounts receivable balance (gross), Dec. 31 2,900.0 1,500

Required:
Calculate the accounts receivable turnover and average collection period for both companies.