Microsoft Corporation reported the following information in its financial statements for three successive quarters ($ in millions):

	Three Months Ended
	12/31/2015 (Q2)			9/30/2015 (Q1)			6/30/2015 (Q4)
Balance sheets:
Accounts receivable, net	$	14,507		$	11,444		$	17,908
Income statements:
Sales revenue	$	23,796		$	20,379		$	22,180

Required: Compute the receivables turnover ratio and the average collection period for Q1 and Q2. Assume that each quarter consists of 91 days. (Enter your answers in millions. Round average accounts receivable answers to 1 decimal place and "Turnover ratio" answers to 3 decimal places.)