Barga Co.’s net sales for Year 1 and Year 2 are $730,000 and $1,095,000, respectively. Its year-end balances of accounts receivable follow: Year 1, $65,000; and Year 2, $123,000.

a. Compute its days’ sales uncollected at the end of each year.

b. Did days’ sales uncollected improve or worsen in Year 2 versus Year 1?