The president of Kelly Company is interested in determining how effective the company's new controller has been in controlling cash on hand. You have the following information available from the fiscal year preceding the new controller's arrival, and the current year: Current Year Preceding Year Cash on hand $5,479,296 $6,123,704 Cash expenses 83,138,408 99,748,943 Does it appear that the new controller has been effective in managing cash? (Cash turn over ratio, Days cash ratio)