Mathis and Hashey 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).

	Mathis										Hashey
Fiscal Year Ended:	2015			2014			2013				2015			2014			2013
Net Sales	$	4,156		$	3,631		$	4,318			$	2,302		$	2,268		$	2,422
Accounts Receivable		1,088			694			820				912			992			564
Allowance for Doubtful Accounts		14			17			18				23			25			24
Accounts Receivable, Net of Allowance		1,074			677			802				889			967			540

Mathis and Hashey 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).

	Mathis										Hashey
Fiscal Year Ended:	2015			2014			2013				2015			2014			2013
Net Sales	$	4,156		$	3,631		$	4,318			$	2,302		$	2,268		$	2,422
Accounts Receivable		1,088			694			820				912			992			564
Allowance for Doubtful Accounts		14			17			18				23			25			24
Accounts Receivable, Net of Allowance		1,074			677			802				889			967			540

1. Calculate the receivables turnover ratios and days to collect for Mathis and Hashey for 2015 and 2014. In your calculations, use average Accounts Receivable,