The following information was taken from recent annual reports of Goodyear Tire & Rubber and PPL Corp., a public utility:

	Goodyear					PPL
Net sales		$	18.1	billion			$	11.5	billion
Average accounts receivable			2.3	billion				923	million

a. Compute for each company the accounts receivable turnover rate for the year. (Round your answers to 1 decimal place.)

b. Compute for each company the average number of days required to collect outstanding receivables. (Use 365 days a year. Round your intermediate calculations to 1 decimal place and final answers to nearest whole day.)