CCK Beverage Company and Cola Incorporated are two of the largest and most successful beverage companies in the world in terms of the products that they sell and their receivables management practices. To evaluate their ability to collect on credit sales, consider the following rounded amounts reported in their annual reports (amounts in millions). 

                                                                                              CCK Beverage Company                                Cola Incorporated 

 Fiscal Year Ended:                                                          2018          2017        2016                               2018             2017             2016 

Net Sales                                                                       $ 44,600   $ 49,470    $ 50,080                        $ 90,789     $ 91,300        $ 75,110 

Accounts Receivable                                                   4,630         4,960            5,180                             8,650            8,550             8,170 

Allowance for Doubtful Accounts                               670           660               650                                 100               130               140

 Accounts Receivable, Net of Allowance                  3,960          4,300            4,530                            8,550              8,420            8,030 

Required:

1. Calculate the receivables turnover ratios and days to collect for CCK Beverage Company and Cola Incorporated for 2018 and 2017. 

2-a. Which of the companies was quicker to convert its receivables into cash in 2018? 

2-b. Which of the companies was quicker to convert its receivables into cash in 2017?