There is one more possibility, the track count may be influenced by the ID3 tags, or the metadata. One would think that the track count on the device is listing all files per se for its count, but it might be using the music database for the count.
In other words, of there are 28 files there that are missing ID3 tag data, they aren’t showing up as available. Are there any files you can think of that were from a source other than Rhapsody or the sample music? These may be what’s causing the discrepancy.
Go to Settings > Info and see how the counts match up. In this view, see if anything is in the wrong location, all music should show up in Songs there, if they’re Rhapsody tracks in particular (and I have yet to run into a Rhapsody track that has incorrect ID3 tag data). How many tracks do you see listed under Podcasts / Audiobooks?
Bob 
