Hall Corporation and Harris Bears are two of the largest and most successful toymakers in the world, in terms of the products they sell and their receivables management practices. To evaluate their ability to collect on credit sales, consider the following information reported in their annual reports (amounts in millions).

Fiscal Year Ended:	Hall			Harris
	2018	2017	2016	2018	2017	2016
Net Sales	$ 6,756	$ 6,331	$ 6,718	$ 5,002	$ 4,968	$ 4,822
Accounts Receivable	1,208	814	940	1,032	1,112	684
Allowance for Doubtful Accounts	26	29	30	35	37	36
Accounts Receivable, Net of Allowance	1,182	785	910	997	1,075	648

Required:

1. 1. Calculate the receivables turnover ratios and days to collect for Hall and Harris for 2018 and 2017. TIP: In your calculations, use average Accounts Receivable, Net of Allowance.

2. 2-a. Which of the companies was quicker to convert its receivables into cash in 2018?

3. 2-b. Which of the companies was quicker to convert its receivables into cash in 2017?