Consider the following financial statement information for the Newk Corporation: Item Beginning Ending Inventory $ 11,500 $ 12,500 Accounts receivable 6,500 6,800 Accounts payable 8,700 9,100 Credit sales $ 95,000 Cost of goods sold 75,000 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., 32.16.)

Operating cycle ____ days

Cash cycle ____ days