Consider the following financial statement information for the Ayala Corporation:

Item Beginning Ending

Inventory $ 10,800 $ 11,800

Accounts receivable 5,800 6,100

Accounts payable 8,000 8,400

Credit sales $ 88,000

Cost of goods sold 68,000

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.)

Previously posted answers are incorrect. Thank you!