#include <iostream>
 
int main()
{
    int invitationGlutton = 0;
    int step =0;
    int cookiesBox = 0;
    int sec = 0;
    int eatCookies = 0;
    int result = 0;
    std::cin >> step;
    for (int i = 0 ; i < step ; ++i) {
        std::cin >> invitationGlutton >> cookiesBox;
        for (int k = 0 ; k < invitationGlutton ; ++k ) {
            std::cin >> sec;
            eatCookies += 86400/sec;
        }
        while (eatCookies%cookiesBox != 0) {
            ++eatCookies;
        }
        result = eatCookies/cookiesBox;
        std::cout << result << std::endl;
        result = 0;
        eatCookies = 0;
    }
    return 0;
}
 

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MgoyIDEwCjM2MDAKMTgwMAozIDM1NgoxMjMKMzI5OTkKMTAxMDEK

2
2 10
3600
1800
3 356
123
32999
10101