A company reported net sales for 20X1 of $560,000 and $490,000 respectively. The year-end balances of accounts receivable were $34,000 and $31,000. Days sales uncollected for 20X2 is:

a) 6 days

b) 20.2 days

c) 15.8 days

d) 23.1 days

e) 24.2 days