Bargains Co. reported annual net sales for 2012 and 2013 of $665,000 and $747,000, respectively. Its year-end balances of accounts receivable follow: December 31, 2012, $61,000; and December 31, 2013, $93,000.

(a)

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

Days' Sales Uncollected
	Choose Numerator:	/	Choose Denominator:	x	Days	=	Days' Sales Uncollected
		/		x		=	Days' Sales Uncollected
2012:		/		x		=		days
2013:		/		x		=		days