The following information is derived from the financial statements prepared by the city of Tallahassee, Florida for the fiscal year ended September 30, 2016. the data is for the General Fund, condensed to reduce the number of captions (but not the totals), and is expressed in thousands of dollars.

Balance Sheet
Assets
Cash and cash equivalents	$36,308
Due from other governments	10,504
All other assets	2,041
Total assets	$48,853
Liabilities and Fund Balance
Total liabilities	$13,066
Fund balance
Nonspendable	1,513
Committed	25,251
Assigned	2,479
Unassigned	6,544
Total fund balance	35,787
Total liabilities and fund balance	$48,853

Statement of Revenues, Expenditures, and Changes in Fund Balances
Total revenues	$111,484
Total expenditures	137,936
Excess of revenues over (under) expenditures	(26,452)
Other financing sources (uses)
Transfers in	46,532
Transfers out	(19,412)
Proceeds from sale of capital assets	5,370
Total other financing sources (uses)	32,490
Net change in fund balance	6,038
Fund balance, October 1,2015	29,749
Fund balance, September 30, 2016	$35,787

Calculate the city of Tallahassee's quick ratio.

2.

The following information is derived from the financial statements prepared by the city of Tallahassee, Florida for the fiscal year ended September 30, 2016. the data is for the General Fund, condensed to reduce the number of captions (but not the totals), and is expressed in thousands of dollars.

Balance Sheet
Assets
Cash and cash equivalents	$36,308
Due from other governments	10,504
All other assets	2,041
Total assets	$48,853
Liabilities and Fund Balance
Total liabilities	$13,066
Fund balance
Nonspendable	1,513
Committed	25,251
Assigned	2,479
Unassigned	6,544
Total fund balance	35,787
Total liabilities and fund balance	$48,853

Statement of Revenues, Expenditures, and Changes in Fund Balances
Total revenues	$111,484
Total expenditures	137,936
Excess of revenues over (under) expenditures	(26,452)
Other financing sources (uses)
Transfers in	46,532
Transfers out	(19,412)
Proceeds from sale of capital assets	5,370
Total other financing sources (uses)	32,490
Net change in fund balance	6,038
Fund balance, October 1,2015	29,749
Fund balance, September 30, 2016	$35,787

Calculate the city of Tallahassee's number of days' cash on hand.

Do not round until your final answer, then round to the nearest whole number.

Answer days