Consider the following financial statement information for the Keenan Corporation: Item Beginning Ending Inventory $9,582.00 $10,380.00 Accounts receivable $4,851.00 5,381.00 Accounts payable $5,152.00 5,493.00 Net sales $138,503.00 Cost of goods sold $86,313.00 Assume all sales are on credit. Calculate the operating and cash cycles.