The physician clinic manager was trying to determine what the days cash on-hand was for the year ended 12/31/2016. In looking at the Balance Sheet and Income Statement provided by her local CPA, she was able to determine the following: 12/31/2016 Balances: Cash $76,000 and 90 day T-bills $34,000 Total Operating Expenses = $1,312,500 (1/1/16 - 12/31/2016) The Total Operating Expense number prepared by her accountant includes depreciation expense, which for the year was $95,000. Calculate Days cash on hand, short-term sources (round number to nearest whole number)