Consider the following financial statement information for the Newk Corporation: Item Beginning Ending Inventory $ 10,082 $ 10,880 Accounts receivable 5,351 5,881 Accounts payable 5,652 5,993 Net sales $ 139,003 Cost of goods sold 86,813 Assume all sales are on credit. Calculate the operating and cash cycles. Note: Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16