Consider the following financial statement information for the Carlboo Corporation:

Item	Beginning						Ending
Inventory	$	11,200					$	12,200
Accounts receivable		6,200						6,500
Accounts payable		8,400						8,800
Credit sales				$	92,000
Cost of goods sold					72,000

Calculate the operating and cash cycles. (Use 365 days a year. Do not round intermediate calculations. Round the final answers to 2 decimal places.)

Operating cycle	days
Cash cycle	days