Exercise $8-16($Algo$)$ Computing and analyzing days' sales uncollected LO A$1$

Barga Company's net sales for Year $1$ and Year $2$ are $$668,000$ and $$748,000,$ respectively. Its year$-$end balances of accounts receivable follow: Year $1,$$$60,000$; and Year $2,$$$96,000.$

a$.$ Complete the below table to calculate the days' sales uncollected at the end of each year.

b$.$ Did days' sales uncollected improve or worsen in Year $2$ versus Year $1?$