Barga Company's net sales for Year $1$ and Year $2$ are $$666,000$ and $$746,000,$ respectively. Its year$-$end balances of accounts

receivable follow: Year $1,$ $$62,000$; and Year $2,$ $$96,000.$

a$.$ Complete the below table to calculate the days' sales uncollected at the end of each year.

Note: Do not round intermediate calculations. Round your "Days' Sales Uncollected" answers to $1$ decimal place.