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 20Y9 20Y8 $25,500 $24,250 8,270 9,460 60,135 63,780 13,225 11,400 Determine the days' cash on hand for 20Y8 and 20Y9. Assume 365 days in a year. Round all calculations to one decimal place. Days' Cash on Hand 20Y8: 20Y9: days days