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
	2018	2017	2016	2018	2017	2016
Net Sales	$ 31,860	$ 35,410	$ 41,860	$ 64,660	$ 63,525	$ 62,800
Accounts Receivable	3,890	4,150	4,330	7,240	7,155	6,835
Allowance for Doubtful Accounts	490	480	470	100	130	135
Accounts Receivable, Net of Allowance	3,400	3,670	3,860	7,140	7,025	6,700

Required: 1. Calculate the receivables turnover ratios and days to collect for Coca-Cola and PepsiCo for 2018 and 2017.