Cola Inc. and Soda Co. 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).

	Cola Inc.										Soda Co.
Fiscal Year Ended:	2015			2014			2013				2015			2014			2013
Net Sales	$	30,319		$	25,690		$	26,944			$	52,448		$	38,232		$	38,251
Accounts Receivable		4,378			3,713			3,041				6,367			4,614			3,684
Allowance for Doubtful Accounts		38			45			41				134			80			60
Accounts Receivable, Net of Allowance		4,340			3,668			3,000				6,233			4,534			3,624

Required:

Calculate the receivables turnover ratios and days to collect for Cola Inc. and Soda Co. for 2015 and 2014. (Use 365 days in a year. Do not round intermediate calculations on Accounts Receivable Turnover Ratio. Round your final answers to 1 decimal place. Use final rounded answers from Accounts Receivable Turnover Ratio for Days to Collect ratio calculation.)

	2015		2014
	Cola Inc.	Soda Co.	Cola Inc.	Soda Co.
Receivables Turnover Ratio
Days to collect