Packaging Corporation of America produces containerboard and white papers. KapStone Paper and Packaging Corporation manufactures unbleached kraft paper products and corrugated products. Financial statement data for these two companies follow: Packaging Corporation of America (S in millions of dollars) Sales 2011 2012 2013 $3,665.3 643.1 2014 $2,843.9 $5,852.6 Accounts receivable at December 31 $ 320.0 352.1 646.1 KapStone Paper and Packaging Corporation (S in millions of dollars) Sales Accounts receivable at December 31 2011 2012 2013 2014 $ 188.3 $1,216.6 111.6 $1,748.2 232.3 $2,300.9 228.7 Required: 1. Determine the receivables turnover ratios for both companies for 2012, 2013, and 2014. (Use 365 days in a year. Round your answers to 1 decimal place.) 2 Which company collected its accounts receivable more quickly in 2014? 3. Which company showed more improvement in accounts receivable collection over the period presented? 1. Packaging Corporation of America Turnover 2012 2013 2014 KapStone Paper and Packaging Corporation 2012 2013 2014 2. Accounts collected more quickly from 3. Improvements in Accounts receivable collection by