Exercise $7-30($Algo$)$ Ratio analysis; Macroware $[$LO$7-9]$

Macroware Corporation reported the following information in its financial statements for three successive quarters $($ $ in millions$)$:

Required:

Compute the receivables turnover ratio and the average collection period for Q$4$ and Q$3.$ Assume that each quarter consists of $91$

days.

Note: Round "Receivables turnover ratio" answers to $3$ decimal places and "Average collection period" answers to $2$ decimal

places.