Consider the following financial statement information for the Bulldog Icers Corp.:

Item	Beginning				Ending
Inventory	$	16,852			$	18,163
Accounts receivable		15,913				17,800
Accounts payable		14,944				16,280
Net sales			$	195,375
Cost of goods sold				123,907

Calculate the operating and cash cycles. (Do not round intermediate calculations. Round the answers to 4 decimal places.)

Operating cycle	days
Cash cycle	days