Consider the following financial statement information for the Ayala Corporation:

Item	Beginning						Ending
Inventory	$	10,600					$	11,600
Accounts receivable		5,600						5,900
Accounts payable		7,800						8,200
Credit sales				$	86,000
Cost of goods sold					66,000

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