Given the following balance sheet and income statement data for the year ended December 31, what is the final figure for the numerator in the formula for the days' cash on hand? Cash Short-term investments Accounts receivable Total operating expenses Depreciation expense $300.000 400,000 900,000 640,000 100 000 O a. $1,600,000 O b. $300,000 O c. $700,000 O d. $500,000