Consider the following financial statement information for the Newk Corporation:

Item	Beginning	Ending
Inventory	$ 11,282	$ 12,080
Accounts Receivable	6,551	7,081
Accounts Payable	6,852	7,193
Net sales	$ 140,203
Cost of goods sold	88,013

Assume all sales are on credit. Calculate the operating and cash cycles. Note: Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.

Operating cycle: ______ days

Cash cycle: _______ days