The following are summary financial data for Parker Enterprises, Inc., and Boulder, Inc., for three recent years:

Year 3

Year 2

Year 1

Net sales (in millions):

Parker Enterprises, Inc

$3,700

$3,875

$3,882

Boulder, Inc

17,825

16,549

15,242

Net accounts receivable (in millions):

Parker Enterprises, Inc

1,400

1,800

1,725

Boulder, Inc.

5,525

5,800

6,205

1. Using the above data, compute the accounts receivable turnover and average collection period for each company for years 2 and 3.

2. Which company appears to have the better credit management policy?