#include <iostream>
#include <cmath>
 
using namespace std;
int N, M, n;
int ile;
float x = 0;
int y = 0;
int main()
{
	cin >> ile;
	for (int i = 1; i <= ile; i++)
	{
		x = 0;
		y = 0;
		int *tab1;
		float *tab2;
		cin >> N >> M;
		tab1 = new int[N];
		tab2 = new float[N];
		for (int j = 1; j <= N; j++)
		{
			cin >> tab1[j];
			tab2[j] = floor((1 / ((float)tab1[j])) * 86400);
			y += tab1[j];
			x += floor((tab2[j]));
		}
		n = ceil(x / M);
		cout << n << endl;
		delete[] tab1;
		delete[] tab2;
	}
 
	return 0;
}

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MgoyIDEwCjM2MDAKMTgwMAozIDM1NgoxMjMKMzI5OTkKMTAxMDE=

2
2 10
3600
1800
3 356
123
32999
10101