Microsoft Corporation reported the following information in its financial statements for three successive quarters during the 2014 fiscal year ($ in millions): Three Months Ended 3/31/2014 (Q3) 12/31/2013 (Q2) 9/30/2013 (Q1) Balance sheets: Accounts receivable, net $ 13,497 $ 15,986 $ 11,007 Income statements: Sales revenue $ 20,403 $ 24,519 $ 18,529 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. (Round average cost answers to 1 decimal place and "Turnover ratio" answers to 3 decimal places.)