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

Item	Beginning						Ending
Inventory	$	10,800					$	11,800
Accounts receivable		5,800						6,100
Accounts payable		8,000						8,400
Net sales				$	88,000
Cost of goods sold					68,000

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