#include <iostream>
#include <cmath>
 
using namespace std;
int ilosc_prob=0, obzartuchy=0, pudelka=0;
float ile_ciastek(int *tab, int ilosc_N, int ilosc_M)
{
    float suma=0;
    float *ciastekw24=NULL;
    for (int i=0; i<ilosc_N; ++i)
    {
        ciastekw24 = new float [ilosc_N];
        ciastekw24[i] =floor(86400/(*tab)); 
        *tab++;
        suma += ciastekw24[i];
    }
    delete [] ciastekw24;
    return ceil(suma/ilosc_M);             
 
}
 
int main()
{
    cin>>ilosc_prob;
    for (int i=0; i<ilosc_prob; ++i)
    {
        cin>>obzartuchy>>pudelka;
 
        int *tablica_czas;                        
        tablica_czas = new int [obzartuchy];     
 
        for (int u=0; u<obzartuchy; ++u)
        {
            cin>>tablica_czas[u];
        }
        cout << ile_ciastek (tablica_czas, obzartuchy, pudelka)<<endl;
 
    delete [] tablica_czas;
    }
 
    return 0;
}
 

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2
2 10
3600
1800
3 356
123
32999
10101