Question Three (20 Marks Packaging Corporation of America produces containerboard and white papers. WestRock Co. manufactures paper products and corrugated products. Financial statement data for these two companies follow: 2015 Packaging Corporation of America ($ in millions of dollars) Sales Accounts receivable at December 31 2016 2017 2018 $5,779.0 $6,444.9 $7,014.6 689.2 830.7 901.9 $636.5 2015 WestRock Co. ($ in millions of dollars) Sales Accounts receivable at December 31 2016 2017 $14,171.8 $14,859.7 1,592.2 1,886.8 2018 $16,285.1 2,010.7 $1,575.4 Required: 1. Determine the receivables turnover ratios for both companies for 2016, 2017, and 2018. (Use 365 days in a year. Do not round intermediate calculations. Round your answers to I decimal place.) (10 Marks) 2. Which company collected its accounts receivable more quickly in 2018? (10 Marks)