Consider the following financial statement information for the Emma Corporation:

Item	Beginning						Ending
Inventory	$	12,000					$	13,000
Accounts receivable		7,000						7,300
Accounts payable		9,200						9,600
Net sales				$	100,000
Cost of goods sold					80,000

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., 32.16.)