Days' cash on hand

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

	20Y9	20Y8
Cash (end of year)	$24,490	$23,716
Short-term investments (end of year)	8,270	9,460
Operating expenses	59,240	64,195
Depreciation expense	13,250	12,000

Determine the days cash on hand for 20Y8 and 20Y9. Assume 365 days in a year.

Days Cash on Hand
20Y8:		days
20Y9:		days