The following information is taken from Reagan Company's December 31 balance sheet: Cash and cash equivalents Accounts receivable Merchandise inventories Prepaid expenses Accounts payable Notes payable Other current liabilities $ 8,719 71,922 61,862 4,400 $15,250 88,138 9,800 If net credit sales for the current year were $610,000, the firm's days' sales uncollected for the year is: (Use 365 days a year.)