Consider the following financial statement information for the Ayala Corporation:

Item	Beginning						Ending
Inventory	$	11,600					$	12,600
Accounts receivable		6,600						6,900
Accounts payable		8,800						9,200
Credit sales				$	96,000
Cost of goods sold					76,000

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