Canfor Corporation reported the following selected information (in millions) for the three years ended December 31, 2018, 2017, and 2016: 2018 2017 2016 Trade receivables (gross) $186.5 $196.5 $168.6 Allowance for doubtful accounts 4.4 3.5 4.4 Sales 5,044.4 4,563.3 4,234.9 (a) Calculate Canfor's receivables turnover and average collection period for 2018 and 2017. (Round answers to 1 decimal place, e.g. 52.5.) Receivables turnover Average collection period 2018 times days 2017 times days