Days cash on hand

Financial statement data for years ending December 31 for Newton Company follow:

	20Y9	20Y8
Cash (end of year)	$26,100	$23,400
Short-term investments (end of year)	8,210	10,000
Operating expenses	59,725	62,045
Depreciation expense	12,045	11,670

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.

Determine the days cash on hand for 20Y8 and 20Y9. Assume a 365-day year. Round your answers to one decimal place.