Consider the following financial statement information for the Ayala Corporation:

Item	Beginning						Ending
Inventory	$	10,900					$	11,900
Accounts receivable		5,900						6,200
Accounts payable		8,100						8,500
Credit sales				$	89,000
Cost of goods sold					69,000

Calculate the operating and cash cycles. (Use 365 days a year. Do not round intermediate calculations and round your final answers to 2 decimal places, e.g., 32.16.)

Operating cycle	days
Cash cycle	days