Consider the following financial statement information for the Hop Corporation:

Item	Beginning						Ending
Inventory	$	11,700					$	12,700
Accounts receivable		6,700						7,000
Accounts payable		8,900						9,300
Net sales				$	97,000
Cost of goods sold					77,000

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.)