Consider the following financial statement information for the Newk Corporation:

Item Beginning Ending

Inventory $ $10,600$ $ $11,600$

Accounts receivable $5,6005,900$

Accounts payable $7,8008,200$

Net sales $ $86,000$

Cost of goods sold $66,000$

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