Consider the following financial statement information for the Bulldog Icers Corporation:

Item	Beginning						Ending
Inventory	$	10,700					$	11,700
Accounts receivable		5,700						6,000
Accounts payable		7,900						8,300
Net sales				$	87,000
Cost of goods sold					67,000

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