Barga Co.’s net sales for 2017 and 2018 are $730,000 and $1,095,000, respectively. Its year-end balances of accounts receivable follow: December 31, 2017, $65,000; and December 31, 2018, $123,000.

a. Compute its days’ sales uncollected at the end of each year. Round the number of days to one decimal.

b. Evaluate and comment on any changes in the amount of liquid assets tied up in receivables.