Accounts Receivable Analysis recent years is as follows $($in millions$)$:

$\backslash$table$[[,$Xavier,Lestrade$],[$Sales$,$$$277,400,$$$386,900],[$Credit card receivables$-$beginning,$50,284,43,001],[$Credit card receivables$-$ending,$41,980,33,107]]$

a$.$ Determine the $(1)$ accounts receivable turnover and $(2)$ the number of days' sales in receivables for both companies. Round answers to one decimal place. Assume $365$ days a year.

$\backslash$table$[[,$Xavier,Lestrade$],[1.$ Accounts receivable turnover,,$],[2.$ Number of days' sales in receivables,days,days$]]$