Consider the following financial statement information for the Newk Corporation:

$\backslash$table$[[$Item$,$Beginning,,,Ending$],[$Inventory$,$$$9,882,,,10,680],[$Accounts receivable,$5,151,,,5,681],[$Accounts payable,$5,452,,,5,793],[$Net sales,,$$138,803,,],[$Cost of goods sold,,$86,613,,]]$

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$.,3216.$

$\backslash$table$[[$Operating cycle,,days$],[$Cash cycle,,days$]]$