Consider the following financial statement information for the Ayala Corporation: Item Beginning Inventory: $10,300. Ending Inventory: $11,300. Accounts receivable Beginning $5,300. Accounts receivable ending $5,600 Accounts payable beginning: $7,500. Accounts payable ending: $7,900. Credit sales $83,000. Cost of goods sold $63,000. Calculate the operating and cash cycles: Operating cycle and Cash Cycle (in days)