Below are amounts $($in millions$)$ from three$$companies$\text{'}$ annual reports.$$Beginning Accounts ReceivableEnding Accounts ReceivableNet SalesWalCo$$1,665$$$2,612$$$307,427$TarMart$5,4165,94452,878$CostGet$47951553,963$Required:$1.$Calculate the receivables turnover ratio and the average collection period for WalCo, TarMart and CostGet$\mathrm{.}2.$Which company appears most efficient in collecting cash from sales?