Calculate the Days Cash on Hand for the beginning and end of year with the following information:

Jan. 1: Cash $1,275,000, Cash Equivalent $587,500, Total Expenses less Depreciation $17,670,225 Beginning Days Cash on Hand

Dec. 31: Cash $871,600, Cash Equivalent $329,700, Total Expenses less Depreciation $17,017,800 Ending Days Cash on Hand