Consider the following financial statement information for the Newk Corporation: Item Inventory Accounts receivable Beginning $ 9,782 5,051 Ending $ 10,580 5,581 Accounts payable Net sales 5,352 5,693 Cost of goods sold $ 138,703 86,513 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. Operating cycle Cash cycle days days