Consider the following financial statement information for the Newk Corporation:

Item Beginning Ending

Inventory $ $12,000$ $ $13,000$

Accounts receivable $7,0007,300$

Accounts payable $9,2009,600$

Credit sales $ $100,000$

Cost of goods sold $80,000$

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$.,32\mathrm{.}16.)$