Consider the following financial statement information for the Emma Corporation:

Item Beginning Ending

Inventory $ $11,400$ $ $12,400$

Accounts receivable $6,4006,700$

Accounts payable $8,6009,000$

Net sales $ $94,000$

Cost of goods sold $74,000$

All sales are on credit. Calculate the operating and cash cycles. $($Use $365$ days a year. Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$