Presented here is selected financial information (in millions of dollars) from the 2017 financial statements of Canadian National Railway Company and Canadian Pacific Railway Limited: CN Railway $13,041 28 CP Railway $6,554 Sales 32 16 25 Allowance for doubtful accounts, beginning of year Allowance for doubtful accounts, end of year Accounts receivable balance (net), beginning of year Accounts receivable balance (net), end of year 875 591 984 687 Calculate the receivables turnover and average collection period for both companies. (Round times to 1 decimal place, eg. 52.7 and all other answers to decimal places, e.g. 52.) CN Railway CP Railway Receivables turnover times times Average collection period days days Comment on the difference in their collection experiences. was more efficient than in collecting its receivables