- Exercise 8-15 Liquid assets and accounts receivable CAO Barga Co.'s net sales for Year 1 and Year 2 are $730,000 and $1,095,000, respectively. 1 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. Round the number of day b. Did days' sales uncollected improve or worsen in Year 2 versus Year 1