| The following annual account balances are taken from ProTeam Sports at December 31. |
| 2011 | 2010 | |||
| Accounts receivable | $ | 75,692 | $ | 70,484 |
| Net Sales | 2,591,933 | 2,296,673 h | ||
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What is the number of days’ sales uncollected for the years 2010 and 2011? (Use 365 days a year. Do not round intermediate calculations and round your final answers to 1 decimal place.) |