Feraldo Corporation reported the following information in its financial statements for three successive quarters during fiscal year 2 ($ in millions): Three Months Ended 3/31/year 2-Q3 12/31/year 1-Q2 9/30/year 1-Q1 Balance sheets: Accounts receivable, net $14,000 $17,000 $12,000 Income statements $19,000 $25,000 $15,000 Sales revenue Required: Compute the receivables turnover ratio and the average collection period for the second and third quarters. Assume that each quarter consists of 91 days