#include <iostream>
   #include <cmath>
  #include <stdio.h>
using namespace std;
int ile, l, n ;
int N ;
long   M  ;
int czas [100000] ;
int b ;
int ldd [100000] ;
float f = 0;
int main()
{
     cin >> ile ;
     for(int i=1; i<=ile; i++ )
    {
        cin >> N >> M ;
        for ( b = 1 ; i <= N ; i++ )
        {
            cin >> czas [b] ;
           ldd[b]=86400/czas[b] ;
                f += ldd [b] ;
        }
        cout << ceil (f / M) ;
 
    }
 
 
    return 0;
}

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

MgoyIDEwCjM2MDAKMTgwMAozIDM1NgoxMjMKMzI5OTkKMTAxMDE=

2
2 10
3600
1800
3 356
123
32999
10101