Using the information below, determine the days cash on hand for XYZ Hospital.

Cash and equivalents	$ 12,250
Short-term investments	8,500
Net fixed assets	278,000
Accounts receivable	62,500
Wages & salaries	125,000
Administrative costs	25,000
Supplies	10,750
Insurance expense	7,250
Depreciation	12,350
Notes payable	18,750
Net assets	62,500

• A.

  26.6

• B.

  28.2

• C.

  24.8

• D.

  38.0

• E.

  45.1