Consider the following financial statement information for the Newk Corporation: Item Inventory Accounts receivable Accounts payable Credit sales Cost of goods sold Beginning $ 12,000 7,000 9.200 Ending $13,000 7,300 9,600 $100,000 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., 32.16.) Operating cycle Cash cycle days days