Mattel and Hasbro 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). Mattel Hasbro Fiscal Year Ended: 2010 2009 2008 2010 2009 2008 Net Sales $5,856 $5,431 $5,918 $4,002 $4,068 $4,022 Accounts Receivable 1,168 774 900 992 1,072 644 Allowance for Doubtful Accounts 22 25 26 31 33 32 Accounts Receivable, Net of Allowance 1,146 749 874 961 1,039 612