Assume selected financial data for Sun Health Group and Select Medical Corporation, two companies in the health-care industry, are as follows:

($ in millions)	Net Sales			Beginning Accounts Receivable			Ending Accounts Receivable
Sun Health	$	2,530		$	245		$	232
Select Medical		2,840			444			383

Required:

1-a. Calculate the receivables turnover ratio and average collection period for Sun Health and Select Medical. (Round Average accounts receivable to 1 decimal place. Enter your answers in millions.)

Receivables Turnover Ratio
		/		=	Receivables Turnover Ratio
Sun Health		/		=		times
Select Medical		/		=		times
Average Collection Period
		/		=	Average Collection Period
Sun Health		/		=		days
Select Medical		/		=		days

1-b. Which company maintains a higher receivables turnover?

• Sun Health

• Select Medical