ATTACK Company's Statement of Comprehensive Income in $2023$ presented Sales Revenue amounting to P$3,000,000$ and Cost of Goods Sold of P$1,700,000.$ Its $2023$ Statement of Financial Position shows Inventory Value of P$3,000,000,$ Accounts Receivable of P$75,000$ and Accounts Payable of P$180,000.$ Last year, Inventory, Accounts Receivable and Accounts Payable amounted to P$200,000,$ P$65,000,$ P$130,000,$ respectively. Calculate the Average Inventory Period and Average Payable Period.