Financial statement data for years ending December 31 for Newton Company follow:
20Y9 20Y8
Cash (end of year) $25,500 $24,250
Short-term investments (end of year) $8,270 $9,460
Operating expenses $60,135 $63,780
Depreciation expense $13,225 $11,400
Determine the days' cash on hand for 20Y8 and 20Y9. Round all calculations to one decimal place.