Consider the following financial statement information for the Newk Corporation:

Item	Beginning		Ending
Inventory	$ 11,100		$ 12,100
Accounts receivable	6,100		6,400
Accounts payable	8,300		8,700
Net sales		$ 91,000
Cost of goods sold		71,000

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.)