Selected Financial Statement Data for Two Years Ended December 31

Essay

Selected financial statement data for two years ended December 31 for Carey Co. follow. Assets are reported at their year-end value.
​ $$\begin{array} { l r r } & \text { Year 2 } & \text { Year 1 } \\\text { Cash } & \$ 32,500 & \$ 30,100 \\\text { Short-term investments } & 9,400 & 10,200 \\\text { Operating expenses } & 72,800 & 70,400 \\\text { Depreciation expense } & 12,000 & 11,200\end{array}$$ ​
Calculate the days' cash on hand for the two years, rounding all calculations to one decimal place.