Consider the following financial statement information for the Ayala Corporation: Item Beginning Ending Inventory $ 11,400 $ 12,400 Accounts receivable 6,400 6,700 Accounts payable 8,600 9,000 Credit sales $ 94,000 Cost of goods sold 74,000 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