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Days' cash on hand Financial statement data for years ending December 31 for Newton Company follow: Cash (end of year) Short-term investments (end of year)

Days' cash on hand Financial statement data for years ending December 31 for Newton Company follow: Cash (end of year) Short-term investments (end of year) Operating expenses Depreciation expense 2019 20YS $25,667 $24,316 8,250 9,480 60,585 63,330 13,500 11,500 Determine the days' cash on hand for 2018 and 2019. Assume 365 days in a year. Days' Cash on Hand 20Y8: days 2019: days

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