Macroware Corporation reported the following information in its financial statements for three successive quarters ($ in millions): 6/30/2020 (Q4) Three Months Ended 3/31/2020 (Q3) 12/31/2019 (Q2) Balance Sheets: Income statements: Accounts receivable, net $ 20,961 $ 19,875 $ 12,965 Sales revenue $ 24,615 $ 23,395 $ 22,250 Required: Compute the receivables turnover ratio and the average collection period for Q4 and Q3. Assume that each quarter consists of 91 days.