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

Item	Beginning						Ending
Inventory	$	11,400					$	12,400
Accounts receivable		6,400						6,700
Accounts payable		8,600						9,000
Net 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