Andy's accounts receivable financial data (in millions) for three years are listed below: Sales Gross accounts receivable Allowance for uncollectibles = 2016 $190,400 6,600 480 2015 $219,200 7,280 400 2014 $159,200 7,800 440 A. Calculate the net realizable value of receivables that will be reported on Andy's balance sheet for each year. B. Determine the accounts receivable turnover for 2016 and 2015