Consider the following financial statement information for the Emma Corporation: Item Beginning Ending Inventory $ 10,300 $ 11,300 Accounts receivable 5,300 5,600 Accounts payable 7,500 7,900 Net sales $ 83,000 Cost of goods sold 63,000 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.)