Real World Financials ABC Corporation reported the following information in its financial statements for three successive quarters ($ in millions):

	Three Months Ended
	9/30/2017 (Q1)				6/30/2017 (Q4)				3/31/2017 (Q3)
Balance sheets:
Accounts receivable, net	$	16,161			$	19,815			$	12,905
Income statements:
Sales revenue	$	24,555			$	23,335			$	22,130

Required:

Compute the receivables turnover ratio and the average collection period for Q1 and Q4. Assume that each quarter consists of 91 days. (Round average accounts receivable answers to nearest whole dollar. Enter your answers in millions. Round "Turnover ratio" answers to 3 decimal places.)

Receivables Turnover Ratio
	Choose Numerator:	/	Choose Denominator:	=	Receivables Turnover Ratio
		/		=	Receivables turnover ratio
Q4		/		=	0	times
Q1		/		=	0	times
Average collection period
	Choose Numerator:	/	Choose Denominator:	=	Average collection period
		/		=	Average collection period
Q4		/		=	0	days
Q1		/		=	0	days