At an accounting firm, the number of accountants employed is based on the ratio of 1:400 daily manual journal entries. Because of ongoing increases in automation, the number of manual journal entries declines at a constant rate of 4% per year. If current entries are 4,000 per year, how many years and days will it take until the firm needs to lay off one accountant? (Hint: An accountant is laid off when the number of journal entries drops below 3,600.)