Consider the following financial statement information for the Ayala Corporation: Item Beginning Ending Inventory $ 11,700 $ 12,700 Accounts receivable 6,700 7,000 Accounts payable 8,900 9,300 Credit sales $ 97,000 Cost of goods sold 77,000 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