Coca$-$Cola and PepsiCo 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$).$

Fiscal Year Ended: Coca$-$Cola PepsiCo

$201820172016201820172016$

Net Sales $ $31,860$ $ $35,410$ $ $41,860$ $ $64,660$ $ $63,525$ $ $62,800$

Accounts Receivable $3,8904,1504,3307,2407,1556,835$

Allowance for Doubtful Accounts $490480470100130135$

Accounts Receivable, Net of Allowance $3,4003,6703,8607,1407,0256,700$

Required:

$1.$ Calculate the receivables turnover ratios and days to collect for Coca$-$Cola and PepsiCo 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 $2017?$