Bayside Memorial Hospital's financial statements follow:

INCOME STATMENT $20182017$

Revenues:

Patient service revenue $$106,502$ $$95,398$

Less: provision for bad debts $4,3283,469$

Net patient service $$102,174$ $$91,929$

Premium revenue $5,2324,622$

Other revenue $3,6446,014$

Total operating revenues $$111,050$ $$102,565$

Expenses:

Nursing services $$58,285$ $$56,752$

Dietary services $5,4244,718$

General services $13,19811,655$

Administrative services $11,42711,585$

Employee health and welfare $10,25010,705$

Malpractice insurance $1,3201,204$

Depreciation $4,1304,025$

Interest expense $1,5421,521$

Total expenses $$105,576$ $$102,165$

Operating income $$5,474$ $$400$

Nonoperating income $2,0981,995$

Net income $$7,572$ $$2,395$

BALANCE SHEET $20182017$

Cash and equivalents $$3,263$ $$3,095$

Short$-$term investments $4,0002,000$

Net patient accounts recevable $23,84022,738$

Inventories $3,1772,982$

Total current assets $$34,280$ $$30,815$

Gross property and equipment $$145,158$ $$140,865$

Accumulated depreciation $25,16021,030$

Net property and equipment $$119,998$ $$119,835$

Total Assets $$154,278$ $$150,650$

Accounts payable $$4,707$ $$5,145$

Accrued expenses $5,6505,421$

Notes payable $2,9756,237$

Total current liabilities $$13,332$ $$16,803$

Long$-$term debt $$28,75030,900$

Finance lease obligations $1,8322,155$

Total long$-$term liabilities $$30,582$ $$33,055$

Net assets $($equity$)$ $$110,364$ $$100,792$

Total liabilities and net assets $$154,278$ $$150,650$

calculate Bayside's $2018$ days cash on hand.