Consider the following financial statement information for the Ayala Corporation:

Item	Beginning						Ending
Inventory	$	11,000					$	12,000
Accounts receivable		6,000						6,300
Accounts payable		8,200						8,600
Credit sales				$	90,000
Cost of goods sold					70,000

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