Simon Companys year-end balance sheets follow.

At December 31	Current Year	1 Year Ago	2 Years Ago
Assets
Cash	$ 29,632	$ 34,638	$ 35,366
Accounts receivable, net	89,300	62,000	50,300
Merchandise inventory	111,500	83,000	53,000
Prepaid expenses	9,543	9,092	3,930
Plant assets, net	257,298	239,954	211,104
Total assets	$ 497,273	$ 428,684	$ 353,700
Liabilities and Equity
Accounts payable	$ 125,059	$ 73,172	$ 47,155
Long-term notes payable	94,422	99,583	78,949
Common stock, $10 par value	162,500	162,500	162,500
Retained earnings	115,292	93,429	65,096
Total liabilities and equity	$ 497,273	$ 428,684	$ 353,700

The company’s income statements for the current year and one year ago follow. Assume that all sales are on credit:

For Year Ended December 31	Current Year		1 Year Ago
Sales		$ 646,455		$ 510,134
Cost of goods sold	$ 394,338		$ 331,587
Other operating expenses	200,401		129,064
Interest expense	10,990		11,733
Income tax expense	8,404		7,652
Total costs and expenses		614,133		480,036
Net income		$ 32,322		$ 30,098
Earnings per share		$ 1.99		$ 1.85

(1-a) Compute days' sales uncollected.

Days' Sales Uncollected
	Numerator:	/	Denominator:		Days	=	Days' Sales Uncollected
		/				=	Days' sales uncollected
Current Year:		/				=	0	days
1 Year Ago:		/				=	0	days