Consider the following financial statement information for the Amaryliss Corporation:

Item	Beginning		Ending
Inventory	$9,882		$10,680
Accounts receivable	5,151		5,681
Accounts payable	5,452		5,793
Net sales		$138,803
Cost of goods sold		86,613

Required:

Assume all sales are on credit. Calculate the operating and cash cycles. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).)

Operating cycle ___________	days
Cash cycle ___________	days