Days' cash on hand

Financial statement data for years ending December 31 for Newton Company follow:

	20Y9	20Y8
Cash (end of year)	$25,582	$23,500
Short-term investments (end of year)	8,200	9,400
Operating expenses	59,830	63,100
Depreciation expense	13,475	12,000

Determine the days cash on hand for 20Y8 and 20Y9. Assume 365 days in a year.

Days Cash on Hand
20Y8:	fill in the blank 1	days
20Y9:	fill in the blank 2	days