Simon Company's year-end balance sheets follow. 2017 2016 2015 At December 31 Assets Cash Accounts receivable, net Merchandise Inventory Prepaid expenses Plant assets, net Total assets Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity $ 34,383 $ 40,191 $ 40,634 89,600 62,200 52,300 111,500 83,500 57,000 11,073 10,550 4,515 324, 788 296,097 247,951 $ 571,344 S 492,538 $ 402,400 $ 145,110 $ 84,904 $ 54,179 109,561 115,549 90,709 162,500 162,500 162,500 154, 173 129,585 95,012 $ 571,344 $ 492,538 402,400 The company's income statements for the years ended December 31, 2017 and 2016, follow. Assume that all sales are on credit: For Year Ended December 31 Sales Cost of goods sold Other operating expenses Interest expense Income taxes Total costs and expenses Net income Earnings per share 2017 2016 $ 742, 747 $ 586,120 $ 453,076 $ 380,978 230,252 148,288 12,627 1 13,481 9,656 8,792 705,611 551,539 $ 37, 136 $ 34,581 $ 2.29 $ 2.13 For Year Ended December 31 Sales Coat of goods sold Other operating expenses Interest expense Income taxes Total costs and expenses Net income Earnings per share 2017 $ 742, 747 $.453,076 230, 252 12,627 9,656 705,611 $ 37, 136 $ 2.29 2016 $ 586,120 $ 380,978 148,288 13,481 8,792 551,539 $ 34,581 $ 2.13 (1) Compute days' sales uncollected. Choose Numerator: Days' Sales Uncollected Choose Denominator: Average accounts receivable, net x Days - Days' Sales Uncollected Days' Sales Uncollected Net sales 2017: 2016: X365 O days X Oldays