Smiley Jams is well known for its fruit jams and Sir Tomato is the company behind Big Green canned vegetables. To evaluate their ability to collect on credit sales, consider the following rounded information in their annual reports (amounts in millions).

	Smiley Jams										Sir Tomato
Fiscal Year Ended April 30:	2016			2015			2014				2016			2015			2014
Net Sales	$	8,300		$	6,190		$	6,110			$	1,780		$	1,850		$	6,340
Accounts Receivable		501			481			361				123			122			130
Allowance for Doubtful Accounts		1			1			1				1			2			2
Accounts Receivable, Net of Allowance		500			480			360				122			120			128

Calculate the receivables turnover ratios and days to collect for Smiley Jams and Sir for the fiscal years ended in 2016 and 2015.